2017 (6) TMI 271

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..... , Advocate - for the respondent ORDER Per. B. Ravichandran Revenue is in appeal against order dated 06/05/2010 of Commissioner (Appeals), Central Excise, Delhi - II. The respondent have different manufacturing units engaged in the manufacture of toothpaste and tooth powder liable to Central Excise duty. They are manufacturing excisable items with their own brand name and also brand name of othe .....

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..... ls) set aside the original order and held that the SSI exemption cannot be denied to the respondent only on the ground that they have availed Cenvat credit for payment of duty in one unit. 2. The Revenue is aggrieved by the said order and filed this appeal. The learned AR elaborated the grounds of appeal and submitted that the respondent cannot avail simultaneously SSI exemption in one unit and t .....

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..... ure of goods with other's brand name and also meant for export. The clearances of goods with other's brand names is outside to purview of the said exemption notification, for both for eligibility of exemption as well as for counting of turnover. As far as domestic clearances without other's brand name they have not availed any credit and their turnover is also well within the permissible limits fo .....

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..... er as well as to find out the threshold limit of exemption for domestic clearance of specified goods, the details furnished by the respondent are to be verified and as directed by the impugned order short payment, if any, can be recovered only to that extent. In other words the credit availed for manufacture of goods with other's brand name as well as for export is of no consequence, to decide the .....

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..... unt. 5. In view of the above legal position, we find no merit in the present appeal by the Revenue. The turnover, eligibility of the respondent for SSI exemption can be re-verified by the Jurisdictional officer, as directed by the impugned order. With this observation, the appeal by the Revenue is dismissed. (Order dictated and pronounced in open court)
Case laws, Decisions, Judgements, Orde .....

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