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2010 (4) TMI 627 - CESTAT, AHMEDABADSSI exemption under Notification No. 9/2002-C.E - manufacture of P&P medicines on their own account as well as on behalf of various loan licensees - appellant has cleared the goods manufactured on their account on payment of duty at 60% of normal rate of duty by availing SSI exemption - whereas they have paid duty at the full rate for the goods manufactured on behalf of the loan licensees – Held that: - exemption is available to all the clearances from a factory by a manufacturer or from a factory by a number of manufacturers. Once additional duty is paid on the goods with the brand name of others, the same are not required to be added with the value of clearances of the manufacturer.
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