https://www.taxtmi.com/caselaws?id=91747 Modvat credit under Rule 57A could be claimed alongside clearance of eligible detergent cake at nil duty under Notification No. 1/93-C.E. because the exemption and the credit related to different categories of goods. Detergent cake bearing the assessee's own brand name qualified for small-scale exemption, while detergent cake bearing another person's brand name fell outside the notification under paragraph 4. On that basis, simultaneous availment of exemption for one product category and Modvat credit for the other was not barred, and the demand was unsustainable. en-us Thu, 11 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 16:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91747 Modvat credit under Rule 57A could be claimed alongside clearance of eligible detergent cake at nil duty under Notification No. 1/93-C.E. because the exemption and the credit related to different categories of goods. Detergent cake bearing the assessee's own brand name qualified for small-scale exemption, while detergent cake bearing another person's brand name fell outside the notification under paragraph 4. On that basis, simultaneous availment of exemption for one product category and Modvat credit for the other was not barred, and the demand was unsustainable. Case-Laws Central Excise Thu, 11 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91747