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2013 (12) TMI 511 - AT - Central ExciseWrong Cenvat credit – SSI exemption under Notification No.8/2003 – Held that:- The present case is not covered by the exceptions and in respect of the branded goods being manufactured by the appellant, the provisions of the Notification No.8/2003-CE do not apply - no clause of this exemption notification would apply and in respect of branded goods being manufactured by the appellant, they would be eligible for Cenvat credit - If the appellant's contention is correct and the credit under dispute is in respect of the inputs meant for branded goods, which were lying in stock, they would be eligible for this credit, as they were not required to reverse the credit availed in respect of inputs meant for use in the branded goods which throughout the period of dispute were dutiable and not eligible for SSI exemption - this aspect has to be verified and for this purpose, the matter had to be remanded. Duty Demand - Shortage of Goods – Held that:- The Tribunal has upheld the allegation of clandestine removal detected in 2005, thus the appellant at this stage cannot say that in 2005 there was no shortage and the goods of same quantity cleared in 2007 are the same goods, which were alleged to have been found short and in respect of which duty had been paid - the duty demand and penalty upheld - Decided partly in favour of Assessee.
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