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TMI Blog2013 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration was surrendered because of Notification No.47/2000 dated 1.9.2000 enhancing the exemption limit of SSI units to ₹ 1,00,00,000/- and was again obtained after withdrawal of the enhanced exemption and meanwhile respondent did not stop the manufacturing activities, we find no merit in the appeal and same is devoid of any merit - Decided in favour of Assessee. - CEA No.106 of 2011 (O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000. Under Notification No.47/2000 dated 1.9.2000, exemption limit of SSI units was raised to Rs. 1,00,00,000/-, therefore, the company surrendered their central excise registration and at the time of surrendering registration respondent-company had a credit balance of Rs. 10,42,371/- out of the said total cenvat credit amount to Rs. 20,84,742/- in relation to the duty paid on the capital goods du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Tribunal in the case of J.R. Herbal Carer India Ltd. vs. Commissioner of Central Excise, Noida, 2010 (253) E.L.T. 321 (Tri. Del.), has held as under: - ..........A manufacture manufacturing excisable goods but exempt from registration formalities under Rule 9 (1) for the reason that he is availing SSI exemption and the value of his clearances during the financial are within the full exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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