https://www.taxtmi.com/caselaws?id=339334 Non-reversal of accumulated Cenvat credit before opting for SSI exemption under Notification No. 8/03-CE did not, by itself, justify denial of the exemption where the controlling Supreme Court position treated delayed reversal as insufficient to defeat the benefit. Separately, the disputes over whether the aluminium flexible ducting pipes were traded goods and whether credit had been taken on an old hydraulic press depended on unverified records and supporting certificates, so those factual issues were remanded for fresh adjudication on evidence. 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 Non-reversal of accumulated Cenvat credit before opting for SSI exemption under Notification No. 8/03-CE did not, by itself, justify denial of the exemption where the controlling Supreme Court position treated delayed reversal as insufficient to defeat the benefit. Separately, the disputes over whether the aluminium flexible ducting pipes were traded goods and whether credit had been taken on an old hydraulic press depended on unverified records and supporting certificates, so those factual issues were remanded for fresh adjudication on evidence. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339334