https://www.taxtmi.com/caselaws?id=176036 Modvat credit taken on branded goods does not, by itself, disqualify separately exempt unbranded clearances from small-scale industry exemption where duty is paid on the branded goods. Scrap generated during manufacture is dutiable when cleared, but liability is limited to the proportion attributable to the dutiable branded-goods turnover. Cum-duty benefit applies when calculating the resulting duty. The departmental challenge to the small-scale exemption fails, while the scrap-duty issue succeeds only to the limited proportional extent; cross-objections are dismissed. 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 Modvat credit taken on branded goods does not, by itself, disqualify separately exempt unbranded clearances from small-scale industry exemption where duty is paid on the branded goods. Scrap generated during manufacture is dutiable when cleared, but liability is limited to the proportion attributable to the dutiable branded-goods turnover. Cum-duty benefit applies when calculating the resulting duty. The departmental challenge to the small-scale exemption fails, while the scrap-duty issue succeeds only to the limited proportional extent; cross-objections are dismissed. Case-Laws Central Excise Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176036