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2016 (11) TMI 821 - AT - Central ExciseSSI exemption - benefit of N/N. 1/93 cit. 28.02.1993 - whether the appellants can exercise option in respect of one item manufactured by them and pay full duty while availing the concessional duty on the other item manufactured by them? - Held that: - a manufacturer has the option of not availing the benefit of the said exemption and to pay duty at the normal rate. Having done so, duty has to be paid on all their subsequent clearances at the normal rate in that particular financial year. Accordingly, once the appellants had exercised the option in respect of waste & scrap and paid full duty liability in respect of waste & scrap, their subsequent clearances were not eligible for partial exemption in terms of Notification 1/93 ibid. The appellants have attempted to create an artificial regime as if they are manufacturing two distinct products, one dutiable and other exempted, while is not the case. Waste and scrap have arisen in an integrated process of manufacture of patta/patti and scrap has arisen only as by product. Subsequent clearance therefore includes clearance of both patta/patti as well as the waste scrap Appeals dismissed.
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