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    <title>Simultaneous availment of SSI exemption and Cenvat on inputs used in goods cleared on payment of duty is permissible</title>
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    <description>The Tribunal held that an assessee may simultaneously avail the SSI exemption on goods qualifying for that benefit and claim Cenvat credit on inputs used in manufacturing goods cleared on payment of duty, applying an existing higher court ratio and treating the two benefits as distinct and non mutually exclusive where the relevant goods and clearances are separate.</description>
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      <description>The Tribunal held that an assessee may simultaneously avail the SSI exemption on goods qualifying for that benefit and claim Cenvat credit on inputs used in manufacturing goods cleared on payment of duty, applying an existing higher court ratio and treating the two benefits as distinct and non mutually exclusive where the relevant goods and clearances are separate.</description>
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