2017 (7) TMI 521

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....chnical) Shri J. Shankarraman, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench Issue relates to alleged non-eligibility of SSI exemption in respect of the appellant on the allegation that the unit had floated fictitious non-existent companies so as to manipulate the purchase production and sales details and kept their clearances well wit....

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....ion earlier filed. The ld. advocate submits that while arriving at the aggregate value of clearances, value of export clearances under Form-H certificate had not been taken into consideration, both in the adjudication and appellate proceedings. Ld. counsel fairly concedes that these details had not been produced by the appellant in such proceedings, and he submits that in case the fact of these ex....

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....d. A.R submits that the procedure for claiming cenvat credit on the date of crossing the exemption limit as set out in erstwhile Rule 3 (2) of Cenvat Credit Rules, 2002 will require to be followed. He also submits that the aspect of cenvat credit eligibility has been addressed by both the lower authorities. 4. Heard both sides and have gone through the records. 5. It is evident that the matt....