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2017 (7) TMI 448 - AT - Central ExciseSSI exemption - Goods cleared to merchant exporter and domestic consumption - Circular No. 648/39/2000-CX dated 25.7.2000 - Held that: - In the case of Vadapalani Press [2007 (3) TMI 151 - CESTAT, CHENNAI] wherein it was held that In Circular No. 212/96-CX., dated 20-5-1996, the Board simplified the export procedure for SSI units. Where the export of goods cleared from SSI unit was effected through a merchant-exporter, the certificate in "Form-H" issued by the latter was accepted as proof of export and it was provided that, in case clearances from SSI unit for home consumption plus clearance for export, where proof of export was not furnished within 6 months, exceeded exemption limit, they should take Central Excise registration and follow the regular A.R. 4/A.R. 5 procedure. Where proof of export was furnished within 6 months, the clearances made for export were not to be added to clearances for home consumption. It can be observed that not only the goods exported as such, even the goods which was used for packaging of export goods were also treated as removal for export through merchant exporter and the same was held not to be includible in the domestic clearance. With the views taken in the above judgments, the interpretation of the adjudicating authority that in the appellants case the goods were not directly exported from the appellants unit is incorrect and the same cannot be accepted - Appeal allowed - decided in favor of the assessee.
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