https://www.taxtmi.com/caselaws?id=385250 The Tribunal upheld the denial of SSI exemption based on the classification of products under the Central Excise Tariff Act, ruling that the products did not qualify under Heading 5911. It also addressed the appellant's claims regarding CENVAT credit eligibility and the extended period for duty demand, ultimately allowing the appeal and setting aside the Commissioner (Appeals)' order. The judgment emphasized the significance of factual evidence and legal interpretations in determining duty liabilities and exemptions. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sat, 31 Oct 2020 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385250 The Tribunal upheld the denial of SSI exemption based on the classification of products under the Central Excise Tariff Act, ruling that the products did not qualify under Heading 5911. It also addressed the appellant's claims regarding CENVAT credit eligibility and the extended period for duty demand, ultimately allowing the appeal and setting aside the Commissioner (Appeals)' order. The judgment emphasized the significance of factual evidence and legal interpretations in determining duty liabilities and exemptions. Case-Laws Central Excise Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385250