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2017 (6) TMI 971 - CESTAT, BANGALORESSI exemption - N/N. 8/2003-CE dt. 01/03/2003 - CENVAT credit - Department took the view that the appellant will not be eligible for the benefit of SSI Notification in view of the fact that CENVAT credit on inputs stand availed by the appellant - whether the appellant will be entitled to avail the benefit of SSI exemption under N/N. 08/2003 in the circumstances in which they have availed CENVAT Credit on inputs but have reversed the amount at the rate of 10% in terms of Rule 6(3)(b) of the CCR 2004? - Held that: - In terms of the N/N. 8/2003, the SSI benefit will be eligible only if no CENVAT credit is availed - the CENVAT credit on inputs stand availed for those which are used commonly for branded and other goods. The appellant has made a feeble attempt to satisfy the condition of the notification by reversing an amount @ 10% of the value exempted goods, as provided in Rule 6(3) of the CENVAT Credit Rules 2004 - the prescription made in CENVAT Credit Rules cannot be imported into the conditions of N/N. 8/2003 - the appellant has failed to satisfy the conditions specifically prescribed in para 2(iii) of the N/N. 8/2003 - Appeal dismissed - decided against appellant.
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