Availing of Modvat Credit as well as exemption under Small Scale Industries Exemption Notification- Regarding.

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....e of the Board that a manufacture who had opted to avail exemption from payment of duty based on value of clearance as per the SSI Notifaction (present Notification No. 8/2001- CE, dated 1-3-2001) also availed credit of duty paid on inputs used in the manufacture of other branded finished goods which were dutiable. Further, the said manufacturer used inputs on which Cenvat credit was availed, in t....