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2017 (4) TMI 492 - CESTAT CHANDIGARHSSI Exemption - It was alleged that the appellant had violated the condition laid down in para 2(i) and (iii) of N/N. 8/2003-CE dated 01.03.2003, by clearing the goods having brand names of others, and assessee is not entitle to avail CENVAT credit and SSI exemption - Held that: - the issue is squarely covered by the decision of this Tribunal in the case of League Laboratories Ltd. [2016 (9) TMI 483 - CESTAT CHANDIGARH], where following the decision of Hon'ble Apex Court in the case of Nabulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] wherein the Hon’ble Apex Court has held that the assessee is entitled to benefit of exemption N/N. 8/2003-CE dated 01.03.2003, the impugned order is set aside - the appellant is entitled for SSI exemption under N/N. 8/2003-CE dated 01.03.2003 - appeal allowed - decided in favor of appellant.
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