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SSI Exemption: Values of Clearance of Goods manufactured from Single Common Factory premises by two Firms can be clubbed
Case Law Details
- Case Name
- M/s Electro Industrial Sales Corporation Vs. CCE (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 agg...
