https://www.taxtmi.com/caselaws?id=341827 The case involved a dispute over the eligibility of the Respondent for the Small Scale Industry (SSI) exemption under Notification No.8/2003-CE. The Tribunal found that the Respondent, engaged in the manufacture of Compressed Natural Gas (CNG), was eligible for the exemption as the crude oil producer involved in a separate contract was a different entity, not the Respondent. The Tribunal emphasized that excisable goods must undergo a process of manufacture to be subject to duty, citing legal precedent. The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal and setting aside the demand for duty payment, interest, and penalty against the Respondent. en-us Tue, 28 Mar 2017 00:00:00 +0530 Sun, 16 Apr 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341827 The case involved a dispute over the eligibility of the Respondent for the Small Scale Industry (SSI) exemption under Notification No.8/2003-CE. The Tribunal found that the Respondent, engaged in the manufacture of Compressed Natural Gas (CNG), was eligible for the exemption as the crude oil producer involved in a separate contract was a different entity, not the Respondent. The Tribunal emphasized that excisable goods must undergo a process of manufacture to be subject to duty, citing legal precedent. The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal and setting aside the demand for duty payment, interest, and penalty against the Respondent. Case-Laws Central Excise Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341827