Value of Goods obtained on job-work cannot be included into turnover to calculate SSI Limit

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 themselv

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