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2015 (1) TMI 331 - CESTAT MUMBAISmall scale exemption notification - Revenue wants to deny the benefit of small scale exemption notification on the ground that the appellant manufacturer has not filed any necessary declaration for availing the benefit of the Notification - Benefit of the Notification No. 181/88-C.E., dated 13-5-1988 - Held that:- it cannot be said that non-filing of declaration will disentitle the appellant manufacturer for claiming the benefit of small scale exemption notification. Hence we find no merit in the appeal filed by the Revenue and the same is dismissed. In the appeal filed by the appellant manufacturer, the claim is only in respect of credit of duty paid on inputs utilized in the manufacture after crossing the limit of clearance under small scale exemption Notification. The appellant manufacturer is entitled for credit of duty paid on inputs by producing the duty paying document. The appellant manufacturer is directed to produce the duty paying document within a period of 8 weeks from the date of receipt of this order. On production of such document, the adjudicating authority will decide the admissibility of credit, after affording an opportunity of hearing to the appellant manufacturer - Matter remanded back - Decided in favour of assessee.
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