SSI exemption and cenvat credit eligibility remanded for fresh adjudication on export clearances and duty recalculation.

Export clearances under Form-H certificates had not been placed before the lower authorities, and their value could affect the aggregate clearances relevant to SSI exemption; the matter was therefore remanded for fresh consideration. The assessee's eligibility to cenvat credit also required examination on the documents relied upon, together with the Revenue's objection on the procedure applicable once the exemption limit is crossed; these issues were left open for de novo adjudication. Penalty under Section 11AC was directed to be recalculated according to the duty liability ultimately determined.

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Issues: Whether the matter required remand for fresh consideration of export clearances under Form-H certificates and the assessee's claim to cenvat credit eligibility, with consequential recalculation of duty and penalty.

Analysis: The additional submissions concerning export clearances had not been placed before the lower authorities, and the value of such clearances could affect the aggregate clearances relevant to SSI exemption. The assessee's claim to cenvat credit eligibility also required examination on the basis of the documents relied on, along with the Revenue's contention regarding the procedure applicable when the exemption limit is crossed. Since these aspects had not been properly considered below, fresh adjudication was necessary.

Conclusion: The matter was remanded to the original authority for de novo consideration of export clearances and cenvat credit eligibility, with the penalty under Section 11AC to be recalculated on the basis of the duty liability ultimately determined.

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