Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (10) TMI 449 - CESTAT, MUMBAISSI exemption - simultaneous availment of SSI exemption on their own products and payment of full rate of duty in respect of goods manufactured on loan licence basis - clubbing of clearance - held that:- the appellant has availed both the facilities i.e. full exemption on Rs. 30 lakhs on the goods cleared by them on their own behalf and availing Modvat facility or payment of full duty in respect of the clearances made on behalf of M/s. Pharma Links is contrary to the provisions of these Notifications and, therefore, the demand has rightly been made by the department. The value of the clearances made by the appellant on behalf of M/s. Pharma Links are to be clubbed for the purpose of paying duty under these Notifications. - the appellants have the option to pay duty/avail Modvat facility or avail the duty free clearances in respect of the Notifications and they cannot avail both the facilities
|