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TMI Blog2009 (6) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... actories is required to be taken into account for competition of aggregate value of clearances for the purpose of deciding the eligibility under N/N. 8/2002 available to small scale industrial units? - Held that: - there is no dispute that carton boxes supplied by the appellants to the merchant exporters have been used for packing export goods which is also on record that appellants have produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of deciding the eligibility under Notification No. 8/2002 available to small scale industrial units. 2. Shri M.C. Dhruve, the learned advocate on behalf of the appellants submits that in this case the only lapse on the part of the appellants is that they had not taken registration from the Central Excise Department and cleared the goods after following procedure for export. He also fairly agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the merchant exporter and the SSI unit is able to establish that of the cartons supplied by them to the merchant exporter have been used for packing export goods only. This decision was rendered in Vadapalani Press v. CCE C. Chennai reported in 2007 (217) E.L.T. 248 (Tri.-Chennai). Further, he also submits that Hon ble Supreme Court in the case of Thermax Private Ltd. v. Collector of Customs r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant enclosures which show that goods have been exported and cartons supplied by them have been used for that purpose. Further we also note that the Tribunal in the case of Vadapalani Press had discussed the Circular issued by the Board from time to time in detail. We find ourselves in respectful agreement with the reason adopted by the Tribunal in Vadapalani Press case in coming to the conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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