https://www.taxtmi.com/caselaws?id=49811 A manufacturer could claim Modvat credit on inputs used for branded goods and still avail small-scale industry exemption under Notification No. 175/86-C.E. for clearances of goods manufactured under its own brand name. The notification contained no express prohibition against exemption merely because Modvat credit had been taken for a separate category of goods on which full duty was paid. Because the two claims related to different sets of goods, they were not mutually exclusive. The exemption and credit were therefore held capable of being claimed simultaneously, and the Revenue's challenge failed. en-us Mon, 22 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49811 A manufacturer could claim Modvat credit on inputs used for branded goods and still avail small-scale industry exemption under Notification No. 175/86-C.E. for clearances of goods manufactured under its own brand name. The notification contained no express prohibition against exemption merely because Modvat credit had been taken for a separate category of goods on which full duty was paid. Because the two claims related to different sets of goods, they were not mutually exclusive. The exemption and credit were therefore held capable of being claimed simultaneously, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 22 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49811