2010 (12) TMI 179 - AT - Central Excise

Benefit of SSI exemption - Assessee-unit was registered with the DGTD - The issue in dispute stands settled by the decision of the Apex Court upheld the Tribunals decision holding that even though the assessee-company was registered with DGTD, it was entitled to the benefit of the exemption even during the period when such units were excluded from the coverage from the notification.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that units registered with the DGTD between 30.10.1987 and 31.12.1988 were entitled to the SSI exemption despite being excluded from it. The decision was based on the Apex Court's ruling in CCE vs. Gorakhpur Oxygen Pvt. Ltd. 2003. The impugned order was set aside, and the appeal was allowed.