Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 707 - AT - Central ExciseSSI Exemption - Rural area - Held that: - if the factory of M/s. SPL is considered to be situate in rural area, the bar, under the relevant SSI exemption notifications, against grant of SSI benefit to specified goods affixed with the brandname of another person cannot operate and, in that event, the assessee will not be required to pay duty of excise for the relevant periods whatever be the method of valuation of the goods - matter requires re-examination - appeal allowed by way of remand.
|