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Central Excise - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

SSI Exemption - supplies made to merchant exporters against Form ...


Supplies to Merchant Exporters Using Form 'H' and 'ST-49' Qualify for SSI Exemption; Procedural Errors Don't Deny Benefits.

November 13, 2020

Case Laws     Central Excise     AT

SSI Exemption - supplies made to merchant exporters against Form 'H' and Form ‘ST-49’ - There was no violation of the procedure by the appellant and in any case, procedural infraction, if any, cannot to be a ground to deny of substantive benefit of SSI exemption to the appellant. - AT

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