https://www.taxtmi.com/caselaws?id=85436 SSI exemption and Modvat credit may be claimed simultaneously where they relate to different goods classified under different tariff headings and are not taken in respect of the same item. Earlier Tribunal decisions had accepted this position, and that line of authority was treated as settled because the Supreme Court had dismissed the Department's challenge to the precedent followed. Applying that principle, the assessee was entitled to Modvat credit on the wired chassis while also claiming SSI exemption on the tape recorder. The contrary view based on a different precedent was rejected, and the departmental challenge failed. en-us Tue, 30 Apr 1996 00:00:00 +0530 Fri, 05 Aug 2011 10:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85436 SSI exemption and Modvat credit may be claimed simultaneously where they relate to different goods classified under different tariff headings and are not taken in respect of the same item. Earlier Tribunal decisions had accepted this position, and that line of authority was treated as settled because the Supreme Court had dismissed the Department's challenge to the precedent followed. Applying that principle, the assessee was entitled to Modvat credit on the wired chassis while also claiming SSI exemption on the tape recorder. The contrary view based on a different precedent was rejected, and the departmental challenge failed. Case-Laws Central Excise Tue, 30 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85436