Case Law Details
M/s Electro Industrial Sales Corporation Vs. CCE (CESTAT Delhi)
The SSI benefit has been claimed in terms of Notification No. 8/2003- CI dated 01.03.2003. Para 2(vi) reads as under:
“(vi) where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer.”
The above condition of the Notification clearly specifies that the aggregated limit of Rs. 1.5 crore in a Financial Year applies to the aggregate value of the clearances for all manufactures from a single factory premises. In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well as M/s Numinous Supplies Pvt. Ltd. separately. Even though both the firms have been shown to have separate existence, since the goods have been manufactured from single common factory premises, the values of clearances of both the firms are required to be clubbed in terms of the above provision of the Notification.
FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:-
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