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of <h1>CEGAT Allows Simultaneous Modvat Credit & SSI Exemption; Supreme Court Upholds Decision</h1> <h3>ESS ESS ENGINEERS Versus COLLECTOR OF CENTRAL EXCISE, CHANDIGARH</h3> ESS ESS ENGINEERS Versus COLLECTOR OF CENTRAL EXCISE, CHANDIGARH - 1999 (107) E.L.T. 596 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard appeals by ESS ESS Engineers regarding Modvat credit, SSI exemption, and duty exemption limits. Tribunal allowed simultaneous Modvat credit and SSI exemption for different products. Tribunal upheld exemption even after crossing duty exemption limits of Rs. 15 lakhs and Rs. 30 lakhs. Supreme Court supported Tribunal's decisions, and appeals were disposed of accordingly.
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