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2013 (1) TMI 499 - CESTAT, NEW DELHISSI Exemption – Aggregate value of clearances - Assessee manufacture unprocessed cotton corduroy cloth - Under sub-heading 5801.21 of the Central Excise Tariff – Two units both manufacturing the goods specified in SSI exemption Notification No. 8/2000-C.E., are owned by same person - Respondent unit was availing of SSI exemption No. 8/2000-C.E. during 2000-2001, the other unit M/s. H.B. Exports during the same financial year 2000-2001 was paying normal duty and availing Cenvat credit – Penalty under Rule 173Q When same manufacturer owns more than one factory whether each unit would be individually be eligible for exemptions as specified in the Notification No. 8/2000-C.E. or the exemption specified in the Notification No. 8/2000-C.E. would be available only on the aggregate value of clearances of all the units owned by the same manufacturer Held that:- When a manufacturer has more than one unit manufacturing the goods specified under Notification No. 8/2000-C.E., the clearances eligible for nil duty which are the first clearances upto Rs. 50,00,000/- from 1st April in the financial year would be the aggregate value of the clearances from all the units and not the first clearances in a financial year upto Rs. 50,00,000/- in each unit and similarly the concessional rate of 5% adv. prescribed for the next clearances of value of Rs. 50,00,000/- would be for the aggregate value of the clearances of all the units and not each units separately Therefore, impugned order is not correct and same is liable to be set aside. In favour of revenue
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