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2015 (9) TMI 875 - CESTAT NEW DELHIDenial of SSI Exemption - Exemption not taken for some unit, therefore exemption denied for other units as well - Held that:- Demand was confirmed only on the ground that they have been paying duty in two of their units at Jaipur and Vasai and accordingly they cannot avail SSI exemption for their Rohad unit. It appears that the Department proceeded on the basis of the condition that clearance of all the factories of the same manufacturer should be considered for exemption and as such option of duty payment also should be for all factories of the manufacturer. We find that if the SSI exemption is to be denied to the assessee then the combined turnover of all the units of the manufacturer are to be taken and based on the aggregate value of the clearance. The proceedings are not on these lines. In fact for the year 2003-2004, the value of clearance of Jaipur unit is stated to be ₹ 6,82,584/- and for Vasai unit ₹ 20,23,374/- the value of clearance of Rohad unit for the period December 2003 to January 2004 is shown as ₹ 22,16,180/-. We find that if a combined reading of all the conditions of para 2 of the Notification No. 8/2003-CE is to be taken then aggregate value of all excisable goods cleared from one or more factories by the same manufacturer is to be considered. - option of payment of duty is to be exercised for all factories of the same manufacturer. - Decided in favour of assessee.
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