https://www.taxtmi.com/caselaws?id=118631 Simultaneous availment of SSI value-based exemption on unbranded goods and Cenvat credit on inputs used in export clearances was treated as prima facie permissible where the credit was not taken for goods cleared for home consumption. The order noted that the relevant notification appeared to confine the restriction on credit to domestic clearances, and that separate accounts could support both the exemption and the credit claim. On that basis, the applicant was found to have made out a prima facie case, and pre-deposit of duty was dispensed with while recovery was stayed pending disposal of the appeal. en-us Fri, 01 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 16:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118631 Simultaneous availment of SSI value-based exemption on unbranded goods and Cenvat credit on inputs used in export clearances was treated as prima facie permissible where the credit was not taken for goods cleared for home consumption. The order noted that the relevant notification appeared to confine the restriction on credit to domestic clearances, and that separate accounts could support both the exemption and the credit claim. On that basis, the applicant was found to have made out a prima facie case, and pre-deposit of duty was dispensed with while recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118631