2016 (8) TMI 887

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..... ication list, which was admittedly not available to them, the benefit of clause 2 of the notification cannot be denied to them. After availing the exemption in respect of first clearance of aggregate value of ₹ 10 lakh, the appellant started availing the cenvat credit of duty paid on the inputs and started paying full tariff rate on their final product. Such course of action adopted by the .....

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..... n terms of said notification, clause 1 permits non-duty paid clearance up to the clearance of ₹ 30 lakh if the assessee s factory is registered with the Directorate of Industries of the Development Commissioner (SSI) as a small scale industry under the provisions of Industries and Development and Regulation Act, 1951. Clause 2 of the same notification allow the assessee, who is not r .....

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..... use 2 of the notification cannot be denied to them. After availing the exemption in respect of first clearance of aggregate value of ₹ 10 lakh, the appellant started availing the cenvat credit of duty paid on the inputs and started paying full tariff rate on their final product. Such course of action adopted by the appellant cannot be faulted upon. Clause 2 clearly permits the assessee t .....

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