2018 (11) TMI 823

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....ri. D.S. Chauhan, Supdt. (AR) for respondent ORDER Per: Mrs. Archana Wadhwa 1. After hearing both sides, we find that the appellant is engaged in the manufacture of packaged drinking water falling under Chapter 22 of Central Excise Tariff Act, 1985. They were manufacturing the said final products under their own brand name as also under the brand name of another person. They were availing....

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....ial of SSI exemption notification for the period May 2008 to August 2008, on the ground that the availment of credit of service tax has resulted into ineligibility of SSI exemption notification claim. 3. During the course of adjudication, the appellant though took a stand that notification in question does not debar the availment of Cenvat Credit of service tax for utilization for payment of du....

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.... already taken. As such, he confirmed the order passed by the original adjudicating authority. Hence, the present appeal. 5. We find that the fact of the reversal of Cenvat Credit along with interest is not disputed by the authorities below. However, they have not extended the benefit to the appellant on the sole ground that such subsequent reversal is not sufficient and the SSI exemption has t....