2011 (1) TMI 270 - HC - Central Excise

SSI exemption - Notification No.30/2004-CE dated 09.07.2004 - recovery of cenvat credit involved on the inputs lying unutilized and inputs contained in the final products - Hence, the amount involved is only Rs.13,306/-, do not find it necessary to go into the questions of law raised.The appeal is dismissed.

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The appeal raised questions regarding recovery of cenvat credit on inputs when final product became exempt from duty. The Court did not find it necessary to address the questions as the amount involved was only Rs.13,306.