2009 (11) TMI 801

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....ngaraju, SDR, for the Respondent. ORDER The assessees herein availed the SSI Exemption under the Notification No. 16/97-C.E. dated 1-4-97, during the financial year 1997-98 upto a clearance value of Rs. 30 lakhs. After crossing this limit of clearance value, they took credit of Rs. 1,89,684/- on capital goods received by them and utilized an amount of Rs. 1,89,106/- for paying duty on final prod....