2017 (1) TMI 1181

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....vocate and Shri A. Jaju, Advocate for the petitioner Shri Yogesh Aggarwal, AR for the respondent ORDER Per B. Ravichandran The appeal is against order dated 17/19.05.2010 of Commissioner of Central Excise, Raipur. 2. The appellants are engaged in the manufacture of water storage tanks of PVC. They were manufacturing both branded and unbranded storage tanks. For unbranded storage tan....

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....duty paid inputs to manufacture the intermediate powder, they issued an invoice which indicates that the credit attributable to such issue was reversed. They have also filed declaration with the Department indicating the details of invoice, quantity of granules used and the credit involved in such granules, which were reversed. It is the case of the appellant that since no cenvat credit attributab....

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....d perused the appeal records. 6. The only point for decision is eligibility of the appellant for exemption under Small Scale Exemption under Notification No.8/2003-CE applicable to Small Scale units resulting of unbranded storage tanks manufactured and cleared by them. Admittedly, the appellants are using the common inputs - plastic granules in the manufacture of both the tanks. It is also admi....