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Supreme Court Rules: Availing MODVAT/CENVAT Credit Does Not Disqualify Manufacturers from SSI Exemption in Excise Law.

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....SSI Exemption - CENVAT credit - whether availing the benefit of MODVAT/CENVAT credit in respect of branded goods of third parties manufactured by the assessees on job work basis, disentitles them from availing the benefit of SSI exemption - Held No - SC....