https://www.taxtmi.com/caselaws?id=372706 Eligibility for SSI exemption under Notification No. 8/2003-C.E. was examined where an assessee cleared own goods exemptedly while clearing branded goods on payment of duty with CENVAT credit on inputs. One view held that the notification permits exemption for own clearances and does not bar separate duty-paid branded clearances with credit, because branded goods are excluded from the exemption computation. The contrary view held that the notification requires a single election and prohibits simultaneous availment of SSI exemption and CENVAT credit, with strict construction favouring revenue where ambiguity exists. The Members therefore recorded differing conclusions on the core issue, with one Member favouring allowance of the appeal and the other its rejection. en-us Tue, 18 Dec 2018 00:00:00 +0530 Fri, 28 Dec 2018 10:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372706 Eligibility for SSI exemption under Notification No. 8/2003-C.E. was examined where an assessee cleared own goods exemptedly while clearing branded goods on payment of duty with CENVAT credit on inputs. One view held that the notification permits exemption for own clearances and does not bar separate duty-paid branded clearances with credit, because branded goods are excluded from the exemption computation. The contrary view held that the notification requires a single election and prohibits simultaneous availment of SSI exemption and CENVAT credit, with strict construction favouring revenue where ambiguity exists. The Members therefore recorded differing conclusions on the core issue, with one Member favouring allowance of the appeal and the other its rejection. Case-Laws Central Excise Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372706