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M/s. MA Industries Versus Commissioner of Central Excise

2016 (338) E.L.T. 735 (Tri. - Del.) - Cenvat credit - benefit of Notification No. 1/93 - assessee was not registered with the Directorate of Industries of the Development Commissioner (SSI) as a small scale manufacturer - Held that:- even if the assessee claimed the benefit of clause 1 in the classification list, which was admittedly not available to them, the benefit of clause 2 of the notification cannot be denied to them. After availing the exemption in respect of first clearance of aggregate .....

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(Technical) None for the Appellants Shri Sanjay Jain, AR for the Respondent ORDER Nobody appeared for the appellant. Accordingly we have heard the learned DR and have gone through the impugned orders. The appellant is engaged in the manufacture of PVC compound and PVC master batches. They filed a classification list with the jurisdictional Central Excise authorities, claiming the benefit of notification No. 1/93, which grants exemption to Small Scale Industries. In terms of said notification, cl .....

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