https://www.taxtmi.com/caselaws?id=89769 Where different products are cleared under different tariff headings, simultaneous availment of Modvat credit on one product and full small-scale exemption on another product is permissible. The Tribunal noted that this position had already been settled by earlier decisions, including subsequent approval by the Supreme Court of the Revenue's challenge, and that later decisions had followed the same view. On that settled legal basis, no reason existed to disturb the lower appellate order, and the assessee remained entitled to claim Modvat credit for one product while availing the exemption for the other. en-us Wed, 25 Mar 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89769 Where different products are cleared under different tariff headings, simultaneous availment of Modvat credit on one product and full small-scale exemption on another product is permissible. The Tribunal noted that this position had already been settled by earlier decisions, including subsequent approval by the Supreme Court of the Revenue's challenge, and that later decisions had followed the same view. On that settled legal basis, no reason existed to disturb the lower appellate order, and the assessee remained entitled to claim Modvat credit for one product while availing the exemption for the other. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89769