https://www.taxtmi.com/caselaws?id=352424 The appellant successfully appealed against the Commissioner(Appeals) order upholding the Order-in-Original related to availing value-based exemption for Small Scale Industries under Notification No.08/2003-CE. The appellant crossed the SSI limit, leading to duty payment on final goods. The appellant opted for duty exemption, necessitating payment of CENVAT credit equivalent in inputs and finished goods. The show-cause notice proposed recovery of inputs/raw materials used in finished goods production. The appellate authority set aside the order due to unsustainable assumptions regarding CENVAT inputs in finished goods, lack of reasoning, and incorrect duty rate application. en-us Thu, 02 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352424 The appellant successfully appealed against the Commissioner(Appeals) order upholding the Order-in-Original related to availing value-based exemption for Small Scale Industries under Notification No.08/2003-CE. The appellant crossed the SSI limit, leading to duty payment on final goods. The appellant opted for duty exemption, necessitating payment of CENVAT credit equivalent in inputs and finished goods. The show-cause notice proposed recovery of inputs/raw materials used in finished goods production. The appellate authority set aside the order due to unsustainable assumptions regarding CENVAT inputs in finished goods, lack of reasoning, and incorrect duty rate application. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352424