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2017 (2) TMI 1462 - AT - Central ExciseSSI Exemption - Fire Tenders - exempt goods for the purpose of grant of benefit under Notification No. 6/2002-C.E., dated 1-3-2002 to the appellant manufacturing special purpose motor vehicle using above goods, or not - HELD THAT:- Fire Tenders came to the premises of the appellant is undisputedly manufactured by SSI enjoying duty exemption under the appropriate notification. SSI benefit is given to a SSI which manufactures excisable goods when its clearance does not cross the limit prescribed. That does not mean that SSI has sold duty free goods. The goods sold by SSI was dutiable goods but was exempt by virtue of exemption granted to it in terms of a notification. Therefore, the fire tender manufactured by SSI does not debar the appellant from the benefit of duty exemption vide Sl. No. 217 of the Notification No. 6/2002, dated 1-3-2002. Appeal allowed.
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