Case Law Details
Case Name : Cure Quick Remedies Pvt. Ltd. Vs. CCE (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
Cenvat credit : Manufacturers are not debarred from availing benefit under Notification No. 8/2003-CE dated 1-3-2003 in relation to goods other than goods which are excluded from benefit of said notification while simultaneously seeking to avail benefit of Cenvat credit or Modvat credit in relation to such excluded goods provided they are cleared on payment of full duty
The specified goods manufactured in the brand name of the assessee himself are not excluded from availing the benefit of exemption under the Notification No. 8/2003-CE Dated 1-3-2003 even though the assessee seeks to avail the ...
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This is a long pending issue made at rest. The Excise Department should formulate crystal clear policy on SSI without which all sorts of litigations will arise and this case is clear example.