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2016 (1) TMI 149 - CESTAT MUMBAI

2016 (1) TMI 149 - CESTAT MUMBAI - TMI - Denial of SSI Exemption - benefit of Notification No.9/2001 - Held that:- Notification No. 8/2001 dated 1.3.2001, w.e.f. 1.4.2001 the goods falling under Chapter 93 were excluded from the scope of SSI benefit. It is also not disputed that the goods produced by the appellant are classifiable under Chapter 93. Their goods are, therefore, not eligible for the benefit of Notification No. 8/2001 from 1.4.2000 onwards. The SSI Notification No.8/2001 was amended .....

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tification issued by the Government, there is no such mention that only parts which are meant for private use will get excluded. Even after the amendment on 1st October, there is no concept of use by the private person or by the Defence - Decided against assessee. - APPEAL No. E/2814/05-Mum - Dated:- 7-9-2015 - Mr. P.K. Jain and Mr. S.S. Garg, JJ. For The Appellant : Shri Shrikant V. Gaonkar, Company Secretary For The Respondent : Shri V.K. Shastri, Assistant Commissioner (AR) Per: P.K. Jain Bri .....

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sued a Notification No.47/2001-CE dated 1st October 2001, wherein the Notification No.8/2001-CE dated 1st March 2001 was amended so as to exclude the parts falling under Heading 93.06 or 93.07. They thereafter became eligible for the benefit of the SSI exemption notification. The present dispute relates to the period from 1st July 2001 to 30th September 2001. 2. Shri Shrikant V. Gaonkar, Company Secretary, appeared on behalf of the appellant. He submitted that in 2001 when the items of Chapter 9 .....

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d be given retrospective effect. It was further submitted that in the alternative, they may be extended the benefit of Notification No.9/2001 which is also applicable to SSI units wherein they are permitted to avail the benefit of SSI notification with cenvat credit. 3. Learned AR reiterated the findings of the impugned order. 4. We have considered the submissions of both the sides. There is no dispute that vide Notification No. 8/2001 dated 1.3.2001, w.e.f. 1.4.2001 the goods falling under Chap .....

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