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2010 (9) TMI 551 - CESTAT, CHENNAISSI exemption - Value of clearances - The assessees are registered merchant-manufacturer of ready-made garments availing the benefit of exemption with effect from 1-5-2001 - Alleged by the department that the total value of clearances exceeded Rs. 3 crores limit and therefore the assessees were not eligible to the exemption under Notification No. 8/2002 - The real purport and meaning of the words ‘whether on payment of duty or otherwise’ occurring in the proviso and it is incorrect to mean retailer’s sales turnover - The proviso will have application only to a physical manufacturer or to a merchant manufacturer who also had physical manufacturing facility and not to cases like that of appellants who had no physical manufacturing facility at any point of time but are retail traders. Held that: the exemption is available to the assessees - The lower appellate authority is correct in not including the value of clearances of ready-made garments on job work - Therefore, uphold the impugned order and reject the appeal.
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