https://www.taxtmi.com/caselaws?id=268947 The Tribunal held that the appellant failed to comply with the requirement to reverse cenvat credit on inputs in process and final product when opting for SSI exemption under notification no. 8/03-CE. The appellant's argument based on the timing of clearances for home consumption was rejected, affirming that exemption should be considered from the initial opting date. The issuance of the show cause notice was found to be within the limitation period based on the date of the appellant's return filing. The Tribunal also ruled against waiving the pre-deposit requirement, distinguishing the current situation from prior cases. en-us Mon, 06 Apr 2015 00:00:00 +0530 Sat, 05 Dec 2015 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268947 The Tribunal held that the appellant failed to comply with the requirement to reverse cenvat credit on inputs in process and final product when opting for SSI exemption under notification no. 8/03-CE. The appellant's argument based on the timing of clearances for home consumption was rejected, affirming that exemption should be considered from the initial opting date. The issuance of the show cause notice was found to be within the limitation period based on the date of the appellant's return filing. The Tribunal also ruled against waiving the pre-deposit requirement, distinguishing the current situation from prior cases. Case-Laws Central Excise Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268947