SSI Exemption available to job worker on goods manufactured under Brand name of Principal manufacturer – SC

CA Urvashi Porwal Brief of the case In the case of M/s. Vir Rubber Products P. Ltd. Vs. Commissioner of Central Excise Hon’ble SC held that for claiming SSI exemption under Central Excise law, the value of clearances made on account of job work under the brand name of principal manufacturer should not be included i.e. the clearances made under the assessee’s own brand name should only be considered for arriving at the value to be considered for SSI exemption. Facts of the Case The assessee was engaged in the manufacture of certain articles from vulcanized rubber as bushes for use in the m...