2008 (12) TMI 629

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..... Shri M. Veeraiyan, JJ. Shri C.S. Rajput, DR, for the Appellant. Shri K.K. Anand, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the orders of the Commissioner (Appeals) holding that waste and scrap arising in the course of manufacture of cycle parts exported and for which rebate was granted in terms of Notification No. 41 .....

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..... On the other hand, we find that there is no bar in Notification No. 41/2001-C.E. (N.T.) to the availment of benefit to waste and scrap under any other Notification. In this case, there is no dispute that the assessees value of clearances during the years in question was below the ceiling limit prescribed in the SSI exemption Notification and further, as pointed out in the cross-objection by the a .....

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