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    <title>1998 (9) TMI 260 - CEGAT, NEW DELHI</title>
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    <description>Small-scale industrial units may simultaneously avail Modvat credit for one set of products and the small-scale industry exemption for different products under the applicable scheme. Notification No. 175/86-C.E. applies according to its first-clearance and aggregate-clearance limits, allowing exemption until the relevant prescribed ceiling is reached. The availability of Modvat credit for certain goods does not, by itself, prevent exemption for other goods manufactured by the same unit.</description>
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      <description>Small-scale industrial units may simultaneously avail Modvat credit for one set of products and the small-scale industry exemption for different products under the applicable scheme. Notification No. 175/86-C.E. applies according to its first-clearance and aggregate-clearance limits, allowing exemption until the relevant prescribed ceiling is reached. The availability of Modvat credit for certain goods does not, by itself, prevent exemption for other goods manufactured by the same unit.</description>
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