Home Highlights March 2017 Year 2017 This

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1. 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...

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

3. 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...

4. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

5. SSI Exemption - unit is situated in rural area or not - the Appellant’s factory being situated in notified Industrial area which is governed by the GIDC is not a unit...

6. 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

7. Denial of SSI Exemption - Dummy unit - Use other's brand name - there was one man show which is evident from different materials gathered by Revenue, both the units are...

8. Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

9. SSI Exemption - use of Brand Name of other person - The appellant is using brand name which is also used by other family members cannot be said that the appellant is...

10. 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

11. SSI Exemption - Use of brand name - The investigation has established beyond doubt that the appellants have been engaged in the manufacture of wall putty, decorative...

12. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

13. SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

14. SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

15. CENVAT credit - SSI exemption - once excise duty is paid by the manufacturer on branded goods manufactured, the brand name whereof belongs to another person, on job work...