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of <h1>Simultaneous Modvat Credit & Exemption Appeal Dismissed</h1> <h3>COLLECTOR OF CENTRAL EXCISE, NAGPUR Versus UNIVERSAL DRINKS P. LTD.</h3> The Tribunal dismissed the Revenue's appeal regarding the simultaneous availment of Modvat credit and exemption under Notification No. 175/89-C.E. for ... SSI Exemption vis-a-vis Modvat - Benefit of exemption Notification No. 175/86-C.E. The judgment discussed whether Modvat credit and exemption Notification No. 175/89-C.E. can be simultaneously availed for different products. The Tribunal referred to previous cases and dismissed the Revenue's appeal based on the precedent set in Ess Ess Engineers case.
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