2014 (12) TMI 1318

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..... t. Shri R. Khanna, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri B.L. Narsimhan, ld. Advocate for the appellants and Shri R. Khanna, ld. AR for the Revenue, we find that M/s. Jai Jawala Processors are engaged in the manufacture of corrugated carton boxes, sheets, etc. They were getting the benefit of SSI exemption .....

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..... . 4. After going through the impugned order, we find that the Commissioner has arrived at the finding that inasmuch as cartons are not exported "as such" and are being consumed in India for exported material, it cannot be held that their value has to be excluded from computing SSI benefit/clearances. 5. We find that the issue is no more res integra and stands settled by the Tribunal in .....

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..... ons which are as under :-  (1)     Universal Packaging v. CCE, Mumbai-V - 2011 (264) E.L.T. 147 (Tri.-Mum.)  (2)     Hare Krishna Boxes Pvt. Ltd. v. CCE, Belapur - 2011 (267) E.L.T. 525 (Tri.)  (3)     CCE, Jaipur-II v. Udaipur Surgicals Pvt. Ltd. - 2011 (264) E.L.T. 145 (Tri.)  (4)     Pion .....

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