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2012 (6) TMI 198 - AT - Central ExciseSSI exemption - denial of exemption for Yr 1990-91 on ground that aluminum circles cleared during the period 1989-90 as exempted goods, cannot be treated as exempted goods and consequently the total value of clearances exceeded the limit of Rs 2 Crores - Held that:- It is undisputed that during 1989-90, the appellant had manufactured and cleared the aluminum circles without recording the same and Notification No.180/1988 was applicable in the cases of goods manufactured. Prior to 25.07.91, the benefit of Notification No.180/1988-CE, cannot be denied to the appellant even if the product manufactured by him was cleared without accounting. If that be so, the aggregate value of such clearances under Notification No.180/1988 cannot be considered for the purpose of aggregate value of clearances made during the F.Y. 1989-90, which would mean that the appellant had not crossed the threshold limit of Rs.2 Crores for denying him the benefit of SSI Notification No.175/86-CE for the year 1990-91 - Decided in favor of assessee Whether the pat scrap was excisable to Excise duty - Held that:- Since adjudicating authority in his impugned order has not at all discussed how the duty liability on scrap arises if there is no manufacturing of scrap, hence, we remand the matter back to the adjudicating authority on this point to reconsider the issue afresh.
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