Exemption of excise duty to SME upto 1.5cr

[Vivek Agrawal]

Hello

This is regarding exemption of excise duty to small manufacturing unit till 1.5cr. I am small manufacturer. I am exempted of excise duty till 1.5cr. My question is

1. if I sale some machine or other non manufacturing item, will that count in my turnover of 1.5cr.

2. If apart from manufacturing, I am also doing the job work in the same premises. Basically I manufactured the same item and sale it. And I also do the job work of same item for other big companies. So question here is is this job work income will get count in turnover limit of 1.5cr.

AI Summary

SSI exemption threshold: non-manufacturing sales and job-work receipts excluded from exempt turnover; credit permitted on inputs.
Small manufacturing units may claim a turnover-based excise exemption; sales of non-manufacturing items and job-work receipts do not count towards the exempt turnover. If aggregate home clearances remain below the ceiling registration is not required, but filing a declaration is required on crossing the lower trigger. Once the exemption ceiling is exceeded the unit must register, discharge duty and is eligible to set off CENVAT Credit on inputs, work-in-process and finished goods in stock by preparing an inventory, submitting it with online registration and recording and using the credit in returns.