Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 934 - CESTAT NEW DELHISSI exemption - CENVAT credit - simultaneous benefit - case of assessee is that the branded specified goods stand excluded from entitlement of benefit under SSI exemption notification and they are cleared on payment of duty and that, therefore, they cannot be denied the Cenvat credit facility and for availing such facility in relation to the specified goods for which the benefit is assured under the SSI exemption notification cannot be denied - Held that: - The specified goods manufactured simultaneously in the brand name of the assessee himself are not excluded from availing the benefit of exemption under the said notification even though in case of the former goods, the assessee seeks to avail the Cenvat credit facility in respect of the duty paid on the inputs utilised in the manufacture of the branded specified goods on which the full duty is paid while clearing the same. The conclusion that the notification in question in relation to the branded specified goods and simultaneous manufacture of non-branded specified goods even in a situation where Cenvat credit is sought to be availed in respect of the duty paid on the inputs utilised in the branded specified goods, whereas the SSI exemption is sought to be availed in relation to the other goods, finds support in the case of COMMISSIONER OF C. EX., HALDIA Versus SPRING KLEIN AQUA PVT. LTD. [2007 (9) TMI 169 - CESTAT, KOLKATA]. The demand of duty made while denying the benefit under the said notification cannot be sustained - appeal allowed - decided in favor of appellant.
|