https://www.taxtmi.com/caselaws?id=87529 An assessee manufacturing distinct commodities in separate units may choose Modvat credit on one product and small scale industry exemption on another, provided both benefits are not claimed for the same goods. The Tribunal followed its earlier rulings and the affirmed Supreme Court view that the relevant test is whether the items are different and separately identified under different chapter headings. On the stated facts, the two units dealt with different products, so simultaneous availment of the two benefits was permissible. en-us Tue, 29 Apr 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87529 An assessee manufacturing distinct commodities in separate units may choose Modvat credit on one product and small scale industry exemption on another, provided both benefits are not claimed for the same goods. The Tribunal followed its earlier rulings and the affirmed Supreme Court view that the relevant test is whether the items are different and separately identified under different chapter headings. On the stated facts, the two units dealt with different products, so simultaneous availment of the two benefits was permissible. Case-Laws Central Excise Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87529