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2009 (2) TMI 187 - CESTAT, CHENNAISSI exemption – excess availment of SSI exemption – Addition of value of goods cleared as a job worker – held that - The demand arises on account of including the value of clearances made by the appellants as a job worker during the material period in the aggregate value of clearances to determine clearances qualified for the SSI exemption. Vide Final Order No. 724/07, dt. 12-6-07, this Bench decided the impugned clearances under these 36 invoices to be eligible for exemption under notification No. 214/86-C.E. Value of these clearances therefore did not require to be included to determine the first clearances eligible for exemption. – demand and penalty set aside.
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