https://www.taxtmi.com/caselaws?id=86298 A small-scale industrial unit could simultaneously claim exemption under Notification No. 175/86 for one product and take Modvat credit for other goods where the benefits related to different items. The Tribunal examined the rectification request against its earlier precedent and noted that the same view had been upheld by the Apex Court. On that basis, it found no mistake apparent on the face of the record and declined to recall the earlier order. en-us Fri, 29 Nov 1996 00:00:00 +0530 Tue, 23 Aug 2011 17:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86298 A small-scale industrial unit could simultaneously claim exemption under Notification No. 175/86 for one product and take Modvat credit for other goods where the benefits related to different items. The Tribunal examined the rectification request against its earlier precedent and noted that the same view had been upheld by the Apex Court. On that basis, it found no mistake apparent on the face of the record and declined to recall the earlier order. Case-Laws Central Excise Fri, 29 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86298