https://www.taxtmi.com/caselaws?id=339334 The Supreme Court upheld the Commissioner (Appeals)'s decision in favor of the assessee regarding availing benefits under Notification No.8/03-CE, clarifying that non-reversal of credit before availing SSI exemption does not warrant denial. The judgment remanded the matter to reassess eligibility based on evidence presented, emphasizing proper verification of documents for classification of traded goods and capital goods for duty purposes. The Apex Court's ruling provided clarity on the issue of SSI exemption denial based on credit debiting timelines, rejecting the Revenue's appeal and guiding future cases on interpreting such notifications. en-us Tue, 29 Nov 2016 00:00:00 +0530 Fri, 24 Feb 2017 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339334 The Supreme Court upheld the Commissioner (Appeals)'s decision in favor of the assessee regarding availing benefits under Notification No.8/03-CE, clarifying that non-reversal of credit before availing SSI exemption does not warrant denial. The judgment remanded the matter to reassess eligibility based on evidence presented, emphasizing proper verification of documents for classification of traded goods and capital goods for duty purposes. The Apex Court's ruling provided clarity on the issue of SSI exemption denial based on credit debiting timelines, rejecting the Revenue's appeal and guiding future cases on interpreting such notifications. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339334