9911796707
TMI Blog2015 (9) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ran, Member (Technical), JJ. For the Petitioner : Shri Kamaljeet Singh, Advocate For the Respondent : Shri M.S. Negi, Authorized Representative (DR) ORDER Per. B. Ravichandran The appellant are manufacturers of packaged drinking water and aerated water in their own name and also in the brand name of Kingfisher. During the year 2003-2004 (December 2003 to January 2004) the appellant availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2006. Aggrieved by the said order, the appellant is before us. 2. Heard both the sides and examined appeal records. The learned Counsel for the appellant pleaded that the two units of the appellant situated in Jaipur and Vasai were paying duty and availing Cenvat credit. The present order relating to Rohad unit is not sustainable in law as they have operated as per the condition No. (i) of para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand was confirmed only on the ground that they have been paying duty in two of their units at Jaipur and Vasai and accordingly they cannot avail SSI exemption for their Rohad unit. It appears that the Department proceeded on the basis of the condition that clearance of all the factories of the same manufacturer should be considered for exemption and as such option of duty payment also should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for denying the exemption to the appellant unit not on this ground, but on the ground that option of payment of duty is to be exercised for all factories of the same manufacturer. We find no support for such obligation from the wordings of the condition (i) of para 2 of the said Notification. Accordingly, we allow the appeals with consequential relief, if any. X X X X Extracts X X X X X X X X Extracts X X X X
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