Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 328 - CESTAT MUMBAISSI exemption - N/N. 8/2003-CE dated 1.3.2003 - denial on the ground that the assessee has availed CENVAT credit - reversal of credit when it was understood that they are not able to export the goods - Held that: - the credit availed was not utilized by the appellant. In this situation, when the credit though availed and reversed before utilization thereof, it will amount to non-availment of credit. Accordingly, the condition of N/N. 8/2003-CE stand complied with - the appellant is entitled for the SSI exemption N/N. 8/2003-CE dated 1.3.2003 - appeal allowed - decided in favor of appellant.
|