https://www.taxtmi.com/caselaws?id=264207 SSI exemption under Notification No. 8/2003-CE could not be denied to one factory merely because other units of the same manufacturer were paying duty and availing Cenvat credit. The notification did not require a common option or compulsory uniform treatment across all factories, and its terms could not be expanded by implication. If the Department intended to deny exemption on a combined basis, it had to proceed on the aggregate value of clearances of all units, but the demand was not framed on that footing. The exemption was therefore upheld, and the connected demand and penalties did not survive. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 09 Feb 2017 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264207 SSI exemption under Notification No. 8/2003-CE could not be denied to one factory merely because other units of the same manufacturer were paying duty and availing Cenvat credit. The notification did not require a common option or compulsory uniform treatment across all factories, and its terms could not be expanded by implication. If the Department intended to deny exemption on a combined basis, it had to proceed on the aggregate value of clearances of all units, but the demand was not framed on that footing. The exemption was therefore upheld, and the connected demand and penalties did not survive. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264207