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2016 (9) TMI 424 - CESTAT MUMBAI

2016 (9) TMI 424 - CESTAT MUMBAI - TMI - SSI Exemption - Demand for January 1998 to March 1998 - manufacture of plastic spoon for Complan and Farex - availment of ineligible concessional rate of duty under SSI notification 4/97 - appellant claimed that they had not availed modvat/ cenvat credit in respect of inputs used for manufacture of Farex spoon - Held that:- Notification 4/97 dated 01.03.1997, clearly envisages the exemption to final product to SSI only if modvat credit is not availed. In .....

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er Rule 173Q, specific sub-rule needs to be invoked. In any case, we find that the appellant could have entertained a bona fide belief that he can avail the benefit of SSI exemption in respect of Farex spoon which are manufactured out of inputs on which modvat credit was not availed. Therefore, the appellant need not be visited with any penalty under Rule 173Q. - Decided partly in favour of assessee - E/1693/05 - A/89268/16/EB - Dated:- 10-8-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri .....

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cords that the first appellate authority has disposed of two appeals which were filed by the appellant before him. On specific question from the bench, ld. Counsel submits that they have not filed any appeal against the confirmation of the demand for the period April 1998 to December 1998. 3. Ld. Counsel submits that the appellant was manufacturing plastic spoon for Complan and Farex during the period in question January 1998 to March 1998. They had claimed the benefit of notification for the sp .....

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t credit. 4. Ld. Departmental Representative reiterates the finding of the lower authorities. 5. On perusal of the records, we find that the appellant had claimed that they had not availed modvat/ cenvat credit in respect of inputs used for manufacture of Farex spoon. On a specific question from the bench as to what inputs were used for manufacture of Farex and Complan spoon, ld. counsel says that it was polypropylene. On another specific question from the bench whether the ld. counsel can produ .....

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