This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Value of Goods obtained on job-work cannot be included into turnover to calculate SSI Limit
Case Law Details
- Case Name
- Hitachi K. K. Manufacturing Co. Vs Commissioner of Central Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Present appeals have been filed against Order-in-Original No.CCE/COMMR./KOL-I/ADJN./NO.3/2010 dated 30.03.2010. The period of dispute is 2004-05 to 2006-07.
2. Brief facts of the case are that during the period under consideration, the appellant firm was engaged in the manufacturing and sale of handcraft items. Few items were given on the job-work basisto outside units/individuals. A few items were manufactured by the appellants. The lower authorities had combined the value of both the items which were manufactured by themselves and also which were obtained from outside on the basis of job-wor...
