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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Ministry Bars Simultaneous Use of Modvat and Small-Scale Exemption Scheme for Manufacturers.</h1> The circular from the Ministry of Finance, dated September 8, 1986, addresses the issue of whether manufacturers can simultaneously benefit from Modvat and the small-scale exemption scheme. It clarifies that manufacturers cannot avail of Modvat for some products while claiming full exemption for others under the small-scale exemption scheme, even if the other products are not covered under Modvat. This directive aims to prevent manufacturers from combining these benefits across different products.
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