SSI exemption and Modvat credit can coexist for different goods; no apparent error justified recall.

A small-scale industrial unit could simultaneously claim exemption under Notification No. 175/86 for one product and take Modvat credit for other goods where the benefits related to different items. The Tribunal examined the rectification request against its earlier precedent and noted that the same view had been upheld by the Apex Court. On that basis, it found no mistake apparent on the face of the record and declined to recall the earlier order.

---

---

Issues: Whether there was a mistake apparent on the face of the record warranting recall of the earlier order on the question whether a small-scale industrial unit could simultaneously avail exemption under Notification No. 175/86 dated 1-3-1986 for one product and Modvat credit in relation to other goods.

Analysis: The application for rectification was examined in the light of earlier Tribunal decisions and the facts of the case. The unit had availed exemption for one item and paid duty at a concessional rate on other items on which Modvat credit was taken. The applicable Tribunal precedent held that SSI exemption and Modvat benefit could be availed simultaneously when they related to different goods. That view was also found to have been upheld by the Apex Court, leaving no error apparent in the earlier order.

Conclusion: No mistake apparent on the face of the record was made out, and the request to recall the order failed.

---