2012 (7) TMI 749

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..... below the ceiling limit subscribed under SSI Notification, it stands held that the benefit of the same would be available to the assessee in respect of waste and scrap. - Decided in favor of assessee. - 2027 of 2005 - - - Dated:- 17-1-2012 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Shri K.K.Anand, Adv. for the Appellants Shri I.Baig, DR for the Respondent Per Ms. Archana Wadh .....

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..... ubmissions in respect of the said waste and scrap being exempted under the SSI Notification. 3. After hearing both the sides, we find that the issue stands no more integra. The earlier orders of the Commissioner(Appeals) were in favour of the assessee and Revenue had challenged the same. While dealing with the Revenue s appeal, the Tribunal in the case of Amar Wheels P.Ltd reported in 2009(245)E .....

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