2017 (2) TMI 1034

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant and vice versa Shri R.k. Sharma, A.R.- for the respondent and vice versa 29-11-2016 Per Archana Wadhawa: Both appeals, one filed by the assessee and other by the Revenue and are being disposed by this common order as they arise out of the same impugned order passed by the Commissioner (Appeals). 2. As per the facts of the case, we find that the assessee is engaged in the manufacture of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 03-CE. The proceedings were initiated against the resulting in denial of SSI exemption benefit to the assessee by the original adjudicating authority. 4. Apart from this, assessee's contention is that the notice proposed to deny the benefit of SSI exemption notification on the ground that the assessee's eligibility of exemption of Rs. 1.5 crore was exceeded, which resulted in denial of benefit of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t with which the Revenue is aggrieved. However, as regards the balance issue, he held against the assessee by observing that there is no evidence on record to show that aluminium flexible ducting pipes was traded items but hydraulic press cleared by the assessee was non cenvatable. The said part of the impugned order is appealed against by the assessee. As regards the Revenue's appeal, the issue i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... em on the ground of non production of evidence. There is categorical finding that the purchase invoices and sale invoices indicated the goods in question were in fact traded goods. Similarly in the case of clearance of hydraulic press, it is the contention of the assessee that no credit was availed in respect of the same inasmuch as they were purchased even prior to introduction of modvat credit s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... no credit has been availed on the same, there is no requirement for payment of duty at the time of clearance of the said old and used hydraulic press. Accordingly, the assessee's appeal is remanded for fresh decision in the light of the observation made as above. 8. The appeals are disposed of in the above manners. (dictated & Pronounced in the open court)
Case laws, Decisions, Judgements, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X