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2012 (12) TMI 100

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..... ance beyond the value limit of Rs. One crore, even if the first clearances included duty paid clearance – Held that:- with the reference of case of K.N. Chari Rubber Plastics (2001 (4) TMI 157 - CEGAT, CHENNAI ) - exemption for small scale units allowed – in favor of assessee - E/1456-1457/2005 - A/212-213/2012-EX(BR)(PB) - Dated:- 22-2-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPR .....

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..... his value limit of goods for which exemption could be availed the Respondents were not taking into account the value of goods manufactured by them with brand name of others for which type of goods they were not eligible for the exemption and on which goods they had paid duty. 3. Revenue made out a case that exemption could not be availed on any clearance beyond the value limit of Rs. One crore, .....

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..... e decision of the Tribunal in C.C.E. v. Model Bottling Co. Pvt. Ltd. - 1998 (74) ECR 158 (Tribunal) interpreting the provisions of notification 175/86-C.E., an earlier SSI Notification, which in turn relied on the decision of Madhya Pradesh High Court in B. K. Rubber Industries (P) Ltd. v. UOI - 1993 (68) E.L.T. 575 (M.P.) dealing with Notification 65/81-C.E., dated 25-3-81 which was a small scale .....

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..... ces of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods. Such clearances of specified goods used as input shall be deemed to be exempt from the whole of the duty of excise leviable thereon; (d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for .....

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..... ot inserted, initially which resulted in the interpretation given in the case of Model Bottling Co. (supra). We are of the view that the above decisions pointed out by ld. A.R. for revenue is not applicable in the case of impugned notifications. The decision in the case of K. N. Chari Rubber and Plastics (supra) is with reference to a period when such explanation was in force. 8. In view of the .....

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