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2018 (9) TMI 557 - CESTAT AHMEDABADSSI Exemption - crossing of threshold limit - Job-work - Held that:- Since the job work goods is used in the manufacture of edible oil by the principal which is exempted from payment of Excise Duty, the appellant, being job worker, is not entitled for job work exemption notification as per 214/86-CE dated 25/03/86. Therefore, value of clearance job work goods should be included in the overall clearance value. It is observed that the appellant have exceeded the SSI Exemption Limit of ₹ 1 crore. Therefore, appellant is liable to pay duty on the value exceeded to the exempted limit - penalty on Director id also maintained. Appeal allowed in part.
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