https://www.taxtmi.com/circulars?id=6288 Simultaneous availment of Modvat credit and the small scale industry exemption is prohibited; this prohibition is established by earlier departmental letters and remains in force. Field formations must not permit assessees to claim both benefits concurrently; instances of dual availment have been observed and are subject to strict departmental action. The Board directs collectors and field officers to enforce the instructions scrupulously and treat any lapses seriously. en-us Tue, 24 Aug 1993 00:00:00 +0530 Wed, 01 Jul 2009 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6288 Simultaneous availment of Modvat credit and the small scale industry exemption is prohibited; this prohibition is established by earlier departmental letters and remains in force. Field formations must not permit assessees to claim both benefits concurrently; instances of dual availment have been observed and are subject to strict departmental action. The Board directs collectors and field officers to enforce the instructions scrupulously and treat any lapses seriously. Circulars Central Excise Tue, 24 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6288