Monthly payment of central excise duty permitted unit-wise for small scale manufacturers, including branded clearances from same unit. Duty liability for manufacturers claiming SSI status must be determined and discharged unit-wise: where a unit avails SSI exemption but also clears branded goods for others from the same unit at normal rates, the manufacturer may use the monthly payment facility for all clearances from that unit. A unit that manufactures only branded goods for others and does not avail exemption cannot claim the monthly-payment benefit and is to be treated as an other-than-SSI unit for duty payment.
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Provisions expressly mentioned in the judgment/order text.
Monthly payment of central excise duty permitted unit-wise for small scale manufacturers, including branded clearances from same unit.
Duty liability for manufacturers claiming SSI status must be determined and discharged unit-wise: where a unit avails SSI exemption but also clears branded goods for others from the same unit at normal rates, the manufacturer may use the monthly payment facility for all clearances from that unit. A unit that manufactures only branded goods for others and does not avail exemption cannot claim the monthly-payment benefit and is to be treated as an other-than-SSI unit for duty payment.
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