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2003 (3) TMI 101 - SC - Central ExciseClaim of exemption under Notification No. 217/86 Held that:- The assessee is a SSI unit and is entitled to exemption under Notification No. 175/86. It is not clear from the record as to whether the same inputs in regard to which exemption under Notification No. 217/86 was claimed by the assessee had gone into the manufacture of final products which are said to have been cleared up to a limit of Rs. 20 lakhs. It will suffice to observe that we leave it open to the Excise authorities to verify the said fact. If the claim of exemption under Notification No. 217/86 is in regard to inputs which have gone into manufacture of the final products which were cleared under Notification No. 175/86, there can be no further demand of excise duty, even though the assessee claimed exemption under Notification No. 217/86. But, if under Notification No. 175/86 the clearance value of the inputs was already excluded in arriving at the aggregate value of Rs. 20 lakhs and claim for exemption of inputs under Notification No. 217/86 relates to different final products which are exempt under a different notification, then the assessee will be liable to pay the duty in demand. We confirm the order of the Tribunal and dismiss these appeals.
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