https://www.taxtmi.com/caselaws?id=99893 Modvat credit on inputs used for branded, dutiable clearances could not be denied merely because the manufacturer also cleared unbranded goods at nil duty under a small-scale exemption. The dispute concerned credit linked to dutiable output, not inputs used in exempted goods. Where the credit was lawfully accrued in relation to taxable clearances and there was no showing that it related to exempt clearances, the exemption scheme did not require forfeiture of that credit. The assessee was therefore entitled to the credit and the impugned orders were set aside with consequential relief. en-us Wed, 08 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 14:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99893 Modvat credit on inputs used for branded, dutiable clearances could not be denied merely because the manufacturer also cleared unbranded goods at nil duty under a small-scale exemption. The dispute concerned credit linked to dutiable output, not inputs used in exempted goods. Where the credit was lawfully accrued in relation to taxable clearances and there was no showing that it related to exempt clearances, the exemption scheme did not require forfeiture of that credit. The assessee was therefore entitled to the credit and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99893