https://www.taxtmi.com/caselaws?id=83255 Modvat credit and small-scale industry exemption were treated as non-mutually exclusive where they related to different products classifiable under separate tariff headings; the manufacturer could therefore claim credit on Crown Corks while availing SSI exemption on PP Caps and Metal Containers. Where common inputs such as imported tin plates were used for more than one product, credit was admissible only to the extent supported by separately maintained and verifiable accounts showing actual use for the eligible product. On that basis, the departmental appeal succeeded and the earlier order was set aside, with entitlement confined to the verified credit position. en-us Tue, 10 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 11:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83255 Modvat credit and small-scale industry exemption were treated as non-mutually exclusive where they related to different products classifiable under separate tariff headings; the manufacturer could therefore claim credit on Crown Corks while availing SSI exemption on PP Caps and Metal Containers. Where common inputs such as imported tin plates were used for more than one product, credit was admissible only to the extent supported by separately maintained and verifiable accounts showing actual use for the eligible product. On that basis, the departmental appeal succeeded and the earlier order was set aside, with entitlement confined to the verified credit position. Case-Laws Central Excise Tue, 10 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83255