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2018 (2) TMI 1826 - CESTAT BANGALORESSI Exemption - threshold limit for exemption - supply made to the job worker exceeding ₹ 25 lakhs limit - Held that:- The N/N. 35/2003 grants exemption up to ₹ 25 lakhs. In the instant case, appellant’s job worker M/s. Dinesh Weaving Mills has crossed the limit of ₹ 25 lakhs. When it is so, then the appellant is not entitled to the benefit of exemption under the Notification No. 35/2003, dated 30-4-2003 - In the instant case, the aggregate value is more than ₹ 57 lakhs in the case of job worker M/s. Dinesh Weaving Mills. Thus, the statutory limit of ₹ 25 lakhs has been crossed. When it is so, then the appellant is not entitled for the exemption. Impugned order upheld - appeal dismissed - decided against Appellant.
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