2008 (12) TMI 629

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....t. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the orders of the Commissioner (Appeals) holding that waste and scrap arising in the course of manufacture of cycle parts exported and for which rebate was granted in terms of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001, was not liable to pay duty for the reason that SSI exemption was available to the ass....

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....te and scrap under any other Notification. In this case, there is no dispute that the assessees' value of clearances during the years in question was below the ceiling limit prescribed in the SSI exemption Notification and further, as pointed out in the cross-objection by the assessees, benefit of Notification No. 89/95-C.E., dated 18-5-1995 granting exemption from payment of duty on waste and scr....