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M/s. MA Industries Versus Commissioner of Central Excise

2016 (8) TMI 887 - CESTAT NEW DELHI

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 i .....

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nt started availing the cenvat credit of duty paid on the inputs and started paying full tariff rate on their final product. Such course of action adopted by the appellant cannot be faulted upon. Clause 2 clearly permits the assessee to do so. Theref .....

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ri 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. The .....

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up to the clearance of ₹ 30 lakh if the assessee s factory is registered with the Directorate of Industries of the Development Commissioner (SSI) as a small scale industry under the provisions of Industries and Development and Regulation Act, .....

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duty. The Revenue s contention is that the assessee was not registered with the specific industries as a small scale manufacturer and as such, claiming of the benefit of clause 1 of the notification was not appropriate. As regards the assessee s clai .....

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