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2012 (11) TMI 148 - AT - Central ExciseCenvat credit – SSI - respondents are manufacturing lay flat tubings and captively using the same for making plastic bags - alleged that applicable Notification No. 16/97, lay flat tubings are entitled to small scale exemption subject to the conditions specified thereunder whereas the plastic bags are fully exempt under Notification No. 4/97 subject to the condition that no credit of duty paid on the inputs is taken – Held that:- An amendment was made to the small scale exemption Notification on 3-12-97 introducing paragraph 5(f) which clarified that if the finished goods were exempt under any other notification (as in this case, the plastic bags were exempted under Notification No. 4/97), the inputs namely lay flat tubings cannot be deemed to be exempt under paragraph 3(c) - even though the authorities below have granted relief to the respondents applying the decision of the Hon’ble Supreme Court in respect of unamended provisions of small scale exemption, there is no duty liability on the respondents once the amendment is given prospective effect from 3-12-97.
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