2015 (10) TMI 1185

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.... Sivakumar, Authorised Representative Per: P.K. Das After hearing both the sides and on perusal of the records, I find that the Appellants are engaged in the manufacture of Cement Clinkers classifiable under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. On 01.04.2007, they opted SSI exemption under Notification No.8/2003-CE, dt.01.03.2003 as amended. The issue involved i....

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....d decision is reproduced below:- "5.We have heard the learned Counsel for the appellant-revenue of a considerable length and find that no question of law warranting admission of the appeal would arise. There are findings of fact recorded by the Commissioner (Appeals) as upheld by the Tribunal to the effect that the assessee-respondent had correctly availed and utilized the credit of duty paid b....