https://www.taxtmi.com/caselaws?id=102108 Entitlement to small scale exemption under Notification No. 1/93-C.E. was examined where the assessee had also taken Modvat credit on inputs used for branded goods. The legal issue was whether such credit use barred simultaneous SSI exemption. The Commissioner (Appeals) accepted that the notification did not prohibit the benefit where duty had been paid at the full rate on the relevant goods, and the Tribunal noted that the point was already covered by a Larger Bench decision. On that basis, the assessee retained the exemption and the Revenue's appeal failed. en-us Tue, 30 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 16:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102108 Entitlement to small scale exemption under Notification No. 1/93-C.E. was examined where the assessee had also taken Modvat credit on inputs used for branded goods. The legal issue was whether such credit use barred simultaneous SSI exemption. The Commissioner (Appeals) accepted that the notification did not prohibit the benefit where duty had been paid at the full rate on the relevant goods, and the Tribunal noted that the point was already covered by a Larger Bench decision. On that basis, the assessee retained the exemption and the Revenue's appeal failed. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102108