https://www.taxtmi.com/caselaws?id=1810 A manufacturer could not split benefits between the small scale exemption and the Cenvat/Modvat credit scheme for clearances under different brand names. Goods cleared under its own brand name and under another person's brand name fell within the same tariff heading, and the notification did not permit bifurcation of the concession in the manner claimed. The exclusion applicable to export clearances could not be extended by analogy to branded clearances, which remained dutiable. Applying the governing principle that the manufacturer must elect between the exemption scheme and the credit scheme, the denial of credit was upheld. en-us Mon, 30 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1810 A manufacturer could not split benefits between the small scale exemption and the Cenvat/Modvat credit scheme for clearances under different brand names. Goods cleared under its own brand name and under another person's brand name fell within the same tariff heading, and the notification did not permit bifurcation of the concession in the manner claimed. The exclusion applicable to export clearances could not be extended by analogy to branded clearances, which remained dutiable. Applying the governing principle that the manufacturer must elect between the exemption scheme and the credit scheme, the denial of credit was upheld. Case-Laws Central Excise Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1810