2007 (3) TMI 263 - SCH - Central Excise

Exemption as an SSI unit - Held that - Tribunal has remitted the matter to the adjudicating authority. Therefore, at this stage, the question of abatement of duty from the value does not arise. This question will arise for determination only if the adjudicating authority comes to the conclusion that the assessee was not entitled to exemption as an SSI unit. It is only at that stage that the reworking of value would arise for determination - Decided against Revenue.

Summary

The Supreme Court of India addressed the issue of exemption for an SSI unit and the entitlement to claim modvat credit and abatement. The Tribunal remitted the matter to the adjudicating authority, stating that the question of abatement of duty does not arise until it is determined that the assessee was not entitled to exemption. The Department's civil appeals were disposed of with no order as to costs.