2017 (2) TMI 1462

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....N. Panda, Member (J) 1. Appellant's grievance is that the "Fire Tenders" purchased from SSI availing duty exemption cannot be called exempted goods for the purpose of grant of benefit under Notification No. 6/2002-C.E., dated 1-3-2002 to the appellant manufacturing special purpose motor vehicle using above goods. He relies on Sl. No. 217 of the Notification which was subject to conditions at ....

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....emption under Notification No. 6/02-C.E., dated 1-3-2002. 2. Heard both sides and perused the records. 3. Fire Tenders came to the premises of the appellant is undisputedly manufactured by SSI enjoying duty exemption under the appropriate notification. SSI benefit is given to a SSI which manufactures excisable goods when its clearance does not cross the limit prescribed. That does not mean that ....