2017 (5) TMI 328

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....tri, AC (AR), for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellants are availing SSI exemption Notification No.8/2003-CE dated 1.3.2003. During August, 2007 to June, 08, the appellant have availed the CENVAT Credit of duty paid on the inputs. A show-cause notice was issued on the ground that as per Notification No.8/2003-CE dated 1.3.2003, the assessee is not s....

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....le 25 was maintained. Being aggrieved by the impugned order, the appellant is before me. 2. Shri Satish S. Vakil, Managing Director of the appellant company submits that they had availed credit in respect of inputs with clear intention that the same will be used for the manufacture of export goods for which CENVAT Credit is admissible and Notification No.8/2003 is not applicable. However, due t....

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....ere is no doubt that if the assessee availed the CENVAT Credit, the exemption Notification No.8/2003-CE dated 1.3.2003 is not eligible to the assessee. However, in the facts of the present case, the appellant had availed the CENVAT Credit on the inputs with the clear instruction that the same will be used for export goods. The CENVAT Credit is admissible in respect of export goods. However, when i....