Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1794 - AT - Central ExciseSSI exemption - after crushing chillies, the chilly powder is being sold - claim of appellant is that the process do not amount to manufacture and not included the above in calculation of SSI turnover - Held tat:- The crushing of the chilly is not amount to manufacture. When it is not amount to manufacture, then it is not subject to excisability and the value of the same cannot be included for the purpose of the SSI limit - appeal allowed - decided in favor of appellant.
|