https://www.taxtmi.com/caselaws?id=329483 SSI exemption under Notification No. 8/2003-CE was unavailable where the manufacturer availed CENVAT credit on inputs used in the exempted goods. The notification required non-availment of such credit, and simultaneous use of the exemption and credit scheme during the relevant transitional period meant the condition was not satisfied. The reason for the breach was held irrelevant, and failure to prove separate stock or unutilised credit did not cure the defect. The demand was therefore correctly confirmed. en-us Wed, 27 Apr 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329483 SSI exemption under Notification No. 8/2003-CE was unavailable where the manufacturer availed CENVAT credit on inputs used in the exempted goods. The notification required non-availment of such credit, and simultaneous use of the exemption and credit scheme during the relevant transitional period meant the condition was not satisfied. The reason for the breach was held irrelevant, and failure to prove separate stock or unutilised credit did not cure the defect. The demand was therefore correctly confirmed. Case-Laws Central Excise Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329483