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<h1>Assessees can choose SSI exemption or Modvat credit for different items</h1> <h3>MODERN INDUSTRIES ENTERPRISES Versus COLLECTOR OF C. EX., NEW DELHI</h3> MODERN INDUSTRIES ENTERPRISES Versus COLLECTOR OF C. EX., NEW DELHI - 1998 (98) E.L.T. 523 (Tribunal) The Appellate Tribunal held that an assessee can choose between availing SSI exemption or Modvat credit for different items. The Tribunal's decision was confirmed by the Apex Court in a similar case. The appeal was allowed, granting relief to the appellants.