https://www.taxtmi.com/caselaws?id=82008 SSI exemption under Notification No. 175/86-C.E. could not be denied merely because Modvat credit was availed on different goods, where the two benefits were not claimed for the same item. The Tribunal noted that the assessee sought exemption for dies, while credit related to raw aluminium castings, so the notification could not be used to refuse the exemption on that basis. The matter was treated as covered by prior Tribunal decisions supporting the assessee's position, and the exemption was held to remain available on the facts stated. en-us Mon, 20 Apr 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82008 SSI exemption under Notification No. 175/86-C.E. could not be denied merely because Modvat credit was availed on different goods, where the two benefits were not claimed for the same item. The Tribunal noted that the assessee sought exemption for dies, while credit related to raw aluminium castings, so the notification could not be used to refuse the exemption on that basis. The matter was treated as covered by prior Tribunal decisions supporting the assessee's position, and the exemption was held to remain available on the facts stated. Case-Laws Central Excise Mon, 20 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82008