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2017 (6) TMI 271 - CESTAT NEW DELHI

2017 (6) TMI 271 - CESTAT NEW DELHI - TMI - SSI exemption - denial of benefit of exemption N/N. 8/2003-CE dated 01/03/2003 - denial on the ground that the appellant have availed CENVAT credit of duty paid on inputs in respect of one unit and whereas in another unit they have availed SSI exemption and cleared goods without payment of duty - Held that: - the respondents had manufactured and cleared gods both for export as well as for domestic use. There can be no dispute regarding treatment of exp .....

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2015 (11) TMI 95 - SUPREME COURT], held that Availment of such credit will not disentitle the SSI units, the exemption for goods manufactured on their own account. - Appeal dismissed - decided against Revenue. - Excise Appeal No. 2492 of 2010 - Final Order No. 53644/2017 - Dated:- 1-6-2017 - Shri Anil Choudhary, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri R.K. Mishra, Authorized Representative (DR) - for the appellant Shri B.K. Singh, Advocate - for the respondent ORD .....

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/03/2003. The Revenue entertained a view that the appellants were not eligible for the exemption available to small scale units as they have availed Cenvat credit of duty paid on inputs in respect of one unit and whereas in another unit they have availed SSI exemption and cleared goods without payment of duty. Accordingly, proceedings were initiated against them to demand and recover Central Excise duty not paid during the period 2006- 2007, amounting to ₹ 14,16,647/-. The Original Authori .....

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ndent cannot avail simultaneously SSI exemption in one unit and take Cenvat credit and pay duty in another unit. He further submitted that the reliance placed by the impugned order on the decision of the Tribunal in Kinjal Electricals Pvt. Ltd. vs. CCE, Meerut reported in 2004 (165) E.L.T. 300 (Tri. - LB) is no more valid as the same has been set aside by the Hon ble Supreme Court in Universal Drinks Pvt. Ltd. - 2007 (217) E.L.T. A76 (S.C.). 3. The learned Counsel appearing for the respondent su .....

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f the said exemption notification, for both for eligibility of exemption as well as for counting of turnover. As far as domestic clearances without other s brand name they have not availed any credit and their turnover is also well within the permissible limits for the current as well as preceding years. He also submitted various tables containing value of clearances of different types of products by the respondents from different units. 4. We have heard both the sides and perused the appeal rec .....

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