2012 (7) TMI 893 - SCH - Central Excise

Benefit of SSI exemption notification - Maintainability of appeal - Monetary limit - MODVAT Credit - Capital goods - Valuation - Inclusion of value of components received free of cost.

Summary

The Supreme Court condoned the delay and dismissed the appeals as the revenue effect was small (around Rs. 2 Lakhs) and the earlier decision had not been challenged by the Revenue. The question of law raised in the appeals remains open.