Clarification regarding simultaneous availment of Modvat and small scale exemption

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....s New Delhi Subject : Clarification regarding simultaneous availment of Modvat and small scale exemption. I am directed to invite a reference to Board's earlier letters F.No. 216/5/86-CX.6, dated 1-7-1986 (Points No.l & 19) and F.No.22/46/86- TRU, dated 8-9-1986 on the above subject, wherein it has been clearly stated that simultaneous availment of both Modvat & SSI exemption is not permi....