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2017 (11) TMI 865 - AT - Central ExciseSSI Exemption - whether the appellant-assessee who is engaged in the manufacture of Iron and Steel products and who was paying duty on their clearances at normal rate whether they can opt for exemption with effect from 06 May, 2006 under N/N. 8/2003 CE dated 01.03.2003? - Held that: - although it is mentioned in Clause 2(i) that the option has to be made in writing for not availing the exemption. Admittedly, the appellant have not filed any option not to avail the exemption prior to 06 May, 2006, when they opted to avail the exemption. Further sub Clause (e) and (f) of sub-clause (ii) of Rule 2 of the said notification, gives option to the assessee to specify the date from which option under the notification has been exercised and also to give details or the aggregate value of clearances of services or goods till the date of exercising option. The SSI Exemption is available to the appellant assessee with effect from 06 May, 2006 - appeal allowed - decided in favor of appellant.
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