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2017 (1) TMI 597 - AT - Central ExciseSSI exemption - denial of benefit of N/N. 8/2003-CE dated 1.3.2003 - value of clearances exceeding threshold limit - Held that: - there is no dispute that the threshold limit of the aggregate value of Rupees three hundred lakhs was exceeded due to addition of traded goods. If the value of the traded goods is excluded than the aggregate value will remain below the threshold limit of Rupees three hundred lakhs. The Notification No. 8/2003-CE for the purpose of SSI exemption is available only for manufactured goods and not for trading goods - the exemption Notification No.8/2003 was wrongly denied by adding the value of the traded goods - appeal allowed - decided in favor of assessee.
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