https://www.taxtmi.com/caselaws?id=176036 Availing Modvat credit on branded goods did not, by itself, disentitle the assessee from claiming small-scale industry exemption on separately cleared unbranded goods; the exemption remained available for the unbranded clearances. Scrap arising during manufacture was treated as dutiable on clearance, but liability was confined to the proportion linked to the dutiable branded turnover, with cum-duty benefit to be applied in computation. The note confirms that mixed clearances may coexist with SSI exemption, while scrap generated in manufacture is taxable to the extent supported by the relevant factual turnover pattern. en-us Fri, 12 Dec 2008 00:00:00 +0530 Mon, 28 Aug 2017 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176036 Availing Modvat credit on branded goods did not, by itself, disentitle the assessee from claiming small-scale industry exemption on separately cleared unbranded goods; the exemption remained available for the unbranded clearances. Scrap arising during manufacture was treated as dutiable on clearance, but liability was confined to the proportion linked to the dutiable branded turnover, with cum-duty benefit to be applied in computation. The note confirms that mixed clearances may coexist with SSI exemption, while scrap generated in manufacture is taxable to the extent supported by the relevant factual turnover pattern. Case-Laws Central Excise Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176036