2003 (11) TMI 83 - SCH - Central Excise

SSI Exemption - Notification 56/88-C.E. - Tribunal denied benefit of exemption - Held that - It is not very clear from the order of the Tribunal as to whether the Tribunal reads the parameters into the notification to hold that the larger units by doing job work should not allowed to have the benefit intended for a smaller unit. In this view of the matter we set aside the order made by the Tribunal by holding that the aggregate value of clearances need not be taken note of for the purpose of the Notification 56/88 and give appropriate reliefs. The department will now give consequential effect to this order - Decided in favour of assessee.

Summary

The Supreme Court set aside the Tribunal's order regarding the aggregate value of clearances under Notification 56/88-C.E. Larger units doing job work can benefit as intended for smaller units. The appeals were allowed, and the department must give consequential effect to this order.