Home Highlights June 2013 Year 2013 This

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1. Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT

2. Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate

3. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

4. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

5. CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

6. SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.

7. SSI exemption - use of brand name - the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets

8. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

9. SSI exemption - use of brand name and the logo belonging to others - they have concealed the factual information from the department and therefore they are not entitle...

10. SSI exemption - use of brand name - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal...

11. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

12. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

13. SSI Exemption - Whether branded goods should be clubbed with unbranded goods for the purpose ssi exemption - held no - AT

14. SSI exemption - Joint ownership of brand name - each owner is eligible for SSI exemption. - AT

15. Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ...