2015 (1) TMI 295 - AT - Central Excise

SSI exemption - Notification No.10/2013-CE (NT) dt. 02/08/2013 - exemption in respect of plastic bottles - Held that - notification provides that plastic containers and plastic bottles meant for use as packing material by the person whose brand name on such goods is affixed would be eligible for credit from 16/06/2003 to 26/02/2010. In this case, the period covered by the show-cause notice is from July 2006 to March 2010. As regards the month of March, 2010, there is no difference of opinion between the parties that the assessee is eligible for the SSI exemption for that month also - Decided in favour of assesse.

Summary

The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, stating that they are eligible for SSI exemption for plastic bottles used by customers for manufacturing. The period covered by the show-cause notice was from July 2006 to March 2010. Both parties agreed the appellant is eligible for the exemption for March 2010. The appeal was allowed with consequential relief to the appellant.