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of <h1>Clarification on Central Excise Duty: Small-Scale Industries Must Pay Unit-Wise; Monthly Payment for SSI Exemptions Only.</h1> The circular clarifies the payment of Central Excise Duty by small-scale industries, particularly those with multiple units manufacturing branded goods on a job work basis. It states that while the value of clearances is clubbed for SSI exemption, duty must be determined and paid unit-wise. Manufacturers benefiting from SSI exemptions and also paying duty on branded goods can make monthly payments for all clearances from the same unit. However, units solely producing branded goods at normal rates without SSI exemptions cannot claim monthly payment benefits and should be treated as non-SSI units. Commissioners are advised to ensure proper implementation and report any issues.
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