https://www.taxtmi.com/caselaws?id=49905 Small scale exemption could not be retained alongside Modvat credit where the assessee was not actually entitled to the exemption; the assessments had to be redone without the exemption and with appropriate credit relief. Valuation of job-work clearances for SAIL could not be finally settled on the incomplete record and was remitted for fresh factual examination. Modvat credit on welding electrodes used only for repair and maintenance of machinery was inadmissible because such items were not used in or in relation to manufacture and did not qualify as capital goods at the relevant time. Collections described as dharmada were treated as part of the assessable value, with the demand sustained. en-us Thu, 10 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 13:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49905 Small scale exemption could not be retained alongside Modvat credit where the assessee was not actually entitled to the exemption; the assessments had to be redone without the exemption and with appropriate credit relief. Valuation of job-work clearances for SAIL could not be finally settled on the incomplete record and was remitted for fresh factual examination. Modvat credit on welding electrodes used only for repair and maintenance of machinery was inadmissible because such items were not used in or in relation to manufacture and did not qualify as capital goods at the relevant time. Collections described as dharmada were treated as part of the assessable value, with the demand sustained. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49905