https://www.taxtmi.com/caselaws?id=80845 Availing Modvat credit for one specified product under Rule 57A does not automatically bar full exemption under Notification No. 175/86 for other specified goods on which no credit was taken. The restriction in the small-scale exemption scheme applies only to the goods for which credit is actually availed, and cannot be extended to unrelated cleared goods of the same manufacturer. The lower authority was required to verify whether the inputs on which credit was taken were used in the manufacture of the other goods, so the matter was remanded for that factual examination. en-us Fri, 31 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80845 Availing Modvat credit for one specified product under Rule 57A does not automatically bar full exemption under Notification No. 175/86 for other specified goods on which no credit was taken. The restriction in the small-scale exemption scheme applies only to the goods for which credit is actually availed, and cannot be extended to unrelated cleared goods of the same manufacturer. The lower authority was required to verify whether the inputs on which credit was taken were used in the manufacture of the other goods, so the matter was remanded for that factual examination. Case-Laws Central Excise Fri, 31 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80845