https://www.taxtmi.com/caselaws?id=342590 SSI exemption under Notification No. 8/2003-CE was treated as dependent on non-availment of CENVAT credit. Where credit was taken only in relation to intended export goods, reversed before utilisation, and not used for the final clearances, the reversal was held to place the assessee in the same position as if credit had not been availed for the purpose of the notification. On that basis, the exemption condition was satisfied and the duty demand and connected penalties were unsustainable. en-us Fri, 31 Mar 2017 00:00:00 +0530 Fri, 17 Nov 2017 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342590 SSI exemption under Notification No. 8/2003-CE was treated as dependent on non-availment of CENVAT credit. Where credit was taken only in relation to intended export goods, reversed before utilisation, and not used for the final clearances, the reversal was held to place the assessee in the same position as if credit had not been availed for the purpose of the notification. On that basis, the exemption condition was satisfied and the duty demand and connected penalties were unsustainable. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342590