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CCE, Delhi-II Versus M/s Sunehari Oral Care

2017 (6) TMI 271 - CESTAT NEW DELHI

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 export goods and the credit available to such m .....

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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 - A/53644/2017-EX[DB] - 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 ORDER Per. B. Ravichandran Revenue is in appeal against .....

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pellants 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 Authority confirmed the demand on the said amount and impos .....

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ne 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 submitted that the present appeal by Revenue is on err .....

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ibility 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 records. Admittedly, the respondents had manufactured a .....

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