Clarification regarding simultaneous availment of Modvat and small scale exemption - Central Excise - 9/93-CX.8

Clarification regarding simultaneous availment of Modvat and small scale exemption Circular No. 9/93-CX.8 Dated 24-8-1993 [From F. No.263//4/93-CX.8] Government of India Central Board of Excise Customs 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 permissible to a unit. Inspite of these instructions some assessees are still being allowed this benefit in certain Collectorates, which the Public Accounts Committee, in one of its recent reports, has pointed out and asked the department to be more careful in future. 2. Board has taken a serious view of this matter. It is once again reiterated that the instructions contained in the above-mentioned letters are still in force and must be followed scrupulously by the field formations. Any lapse in following the instructions should be viewed seriously and dealt with strictly. 3. The trade and field formations may please be informed accordingly.