2007 (9) TMI 169

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..... to prove that assessee availed input credit in respect of input used for SSI exempted goods – No justification to deny credit – Revenue’s appeal fails.
Shri D.N. Panda, Member (J) [Order per] - Revenue came in Appeal challenging relief granted by the ld. Commissioner (Appeals) vide order dated 9-1-07. The ld. Appellate Authority held that there was no iota of allegation that the Respondent ha .....

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..... -8-1993 and argued that simultaneous availment of both Modvat credit and SSI exemption is not permissible to the Respondent. Also he relied on the judgment of the Hon'ble Supreme Court in the case of Commr. of Central Excise, Ahmedabad v. Ramesh Food Products - 2004 (174) E.L.T. 310 (S.C.) and submitted that the Respondent was rightly dealt by the ld. Adjudicating Authority imposing demand for two .....

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..... g to both types of goods are separately maintained. Inputs used for both products were also separately recorded. There was nothing mingling with each other. There was no proof that the Respondent availed Modvat credit in relation to input used for manufacture of SSI exempted goods. Goods with brand name of another have suffered duty and that remained undisputed. When the factual matrix does not su .....

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