SSI eligibility turns on aggregate clearances, including branded goods, while waiver of predeposit needs supporting quantification.

Branded clearances eligible for exemption under Notification No. 8/2003-CE must still be included in the aggregate value of clearances when computing SSI eligibility for the relevant financial year. Clearances of branded goods from a rural-area unit are not excluded from the turnover calculation under paragraph 3 read with paragraph 4, and inclusion of those clearances may take the assessee beyond the monetary limit and defeat SSI benefit for the next year. A plea for waiver of predeposit or stay requires supporting material, including quantified grounds such as Cenvat credit; unsupported assertions are insufficient.

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Issues: Whether branded clearances eligible for exemption under the notification were to be included in the aggregate value of clearances for determining SSI eligibility, and whether the appellants had made out a prima facie case for waiver of predeposit and stay.

Analysis: The aggregate value of clearances for the earlier financial year had to be determined in terms of paragraph 3 of Notification No. 8/2003-CE dated 01.03.2003. Clearances of branded goods, though otherwise covered by the notification because the factory was situated in a rural area under paragraph 4, were still required to be counted while computing the aggregate value. On that basis, the clearances for 2004-05 would cross the monetary limit, which would disentitle the assessee from SSI benefit for 2005-06. The additional plea regarding Cenvat credit was not supported by quantification or materials.

Conclusion: The appellants did not establish a prima facie case for waiver of predeposit or stay, and the full duty amount was required to be deposited.

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