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SSI Exemption Case: Transition from Concessional Duty with Cenvat Credit to Full Exemption Affects Central Excise Tax Obligations.
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....SSI exemption - migration from concessional rate of duty with Cenvat Credit to fill exemption - subsequent rescinding of the notification - allowing benefit of Notification No.8/03-CE (as against 9/03) - benefit of full exemption notification allowed - AT....