Dear Experts
If a manufacturer is working for others i.e doing job work but not labelling the brand on product.
Then is this clearances is not eligible to take benefit of ssi exemption means not using of brand name but working for others disqualifies to take benefit of 150 lakhs
Manufacturers Can Avail SSI Exemption for Job Work Without Brand Labeling Under Central Excise Rules, If Guidelines Followed. A discussion on a forum addresses whether a manufacturer performing job work without labeling a brand name can benefit from the Small Scale Industry (SSI) exemption of 150 lakhs under Central Excise rules. Experts clarify that job work values are excluded from the 150 lakhs threshold. However, for computing the aggregate value of clearances up to 400 lakhs, job work values are included unless exempted under specific notifications. The consensus is that manufacturers can perform job work without brand labeling and still avail SSI exemptions, provided they adhere to specific notification guidelines. (AI Summary)