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<h1>SSI units can avail exemption and modvat benefits simultaneously on different goods</h1> The Apex Court upheld the Tribunal's decision allowing Small Scale Industry (SSI) units to avail exemption and modvat benefits simultaneously on different ... SSI exemption vis-a-vis Modvat The appellant sought rectification of a Tribunal order regarding availing full exemption and modvat credit. The Tribunal held that SSI units can avail exemption and modvat benefit simultaneously on different goods. The Tribunal's decision was upheld by the Apex Court. The application for rectification was rejected.
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