Simultaneous availment of Modvat procedure as well as full exemption - Difficulties regarding

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....ce (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Simultaneous availment of Modvat procedure as well as full exemption - Difficulties regarding. It has been represented to the Board that difficulties are being faced in availing Modvat as well as full exemption in respect of aluminium circles as well as winding wires made of copper. Aluminium circles of th....

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....nder the notification aforesaid. The manufacturers manufacturing exempted as well as dutiable aluminium circles and winding wires made of copper are being denied the facility of Modvat as well as full exemption simultaneously. The matter has been examined by the Board. There is no bar either under the full exemption notifications aforesaid or Modvat rules for availing both facilities simultaneo....