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2016 (9) TMI 483 - AT - Central ExciseSSI Exemption - Demand alongwith interest and penalty - utilized cenvat credit on inputs used in the manufacture of specified goods cleared before the aggregate value of clearance of specified goods exceeded rupees one crore - failed to fulfill the condition of the Notification No. 8/2003-CE dated 01.03.2003 - Held that:- the goods cleared by the appellant for home consumption, as no availed cenvat credit. Therefore, by following the decision of Hon'ble Apex Court in the case of Nabulae Health Care Ltd. [2015 (11) TMI 95 - SUPREME COURT] wherein the Hon’ble Apex Court has held that the assessee is entitled to benefit of exemption notification 8/2003-CE dated 01.03.2003, the impugned order is set aside and the appellant is entitled to the benefit of Notification No. 8/2003-CE. - Decided in favour of assessee
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