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TMI Blog2018 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ty from whole of excise duty under N/N. 8/2003-CE for clearance of their final products? - Held that: - issue covered by the decision in the case of Parvenu Industries Ltd. [2017 (5) TMI 135 - CESTAT CHENNAI], wherein it was held that final products are neither exempt nor subject to Nil rate of duty by virtue of the appellant’s status as SSI, whose clearances were otherwise dutiable, accordingly t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odhar The common dispute in these appeals concerns eligibility of exemption contained in Notification No.67/95-CE for intermediate goods namely HDPE / PP tapes or strips used in manufacture of final products, PP woven socks / fabrics, on which the appellants availed SSI Exemption Notification No.8/2003-CE based on the value of clearances. Lower authorities have held that since appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 4. We find that the issue under dispute has indeed been set to rest in favour of the appellant in the aforesaid decision cited by ld. Advocate in the case of Parvenu Industries Ltd. (supra), wherein it was held that final products are neither exempt nor subject to Nil rate of duty by virtue of the appellant s status as SSI, whose clearances were otherwise dutiable, accordingly they would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses (i), (ii) and (iii) of Col.3 of the Table appended to the above said Notification. It is mandate of the notification that when conditions attached to column 2 and 3 of the Table appended to the Notification are satisfied, grant of the notification is undeniable. At this stage, Revenue says that the appellant should be denied under the proviso to the notification. Such contention fails to get a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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