Simultaneous availment of SSI exemption and Cenvat on inputs used in goods cleared on payment of duty is permissible
Last updated: 15 December 2015
Court :
CESTAT, Chennai
Brief :
The Hon’ble CESTAT, Chennai, applied the ratio of the Apex court decision in case of Nebulae Health Care Ltd. Vs. CC Chennai [2006-TIOL-1380-CESTAT-MAD], which squarely applies to the instant case, wherein the Hon’ble Supreme Court after distinguishing their own case in the case of Commissioner Vs. Ramesh Food Products [2004 (174) ELT 310 (S.C)] upheld this Tribunal's order. The Hon’ble Supreme Court has held that the Respondent can avail simultaneously the benefit of SSI exemption on the goods pertaining to them and Cenvat credit on inputs used in the manufacturing of goods cleared on payment of duty.
Citation :
Commissioner of Central Excise, Pondicherry Vs. Shrushthi Plastics (P) Ltd.
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Bimal Jain
Published in Excise
Views : 2237
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