CESTAT affirmed the learned Member (Judicial)'s view that the...

CESTAT affirmed the learned Member (Judicial)'s view that the appellants are entitled to SSI exemption and that turnover of goods manufactured by third-party job-workers on loan-license or principal-to-principal basis cannot be clubbed with the appellants' own clearances. The Tribunal held that including such job-workers' clearances would result in double taxation and that the job-workers are the manufacturers for exemption-calculation purposes. Accordingly, the appellants' appeals are to be allowed and the Revenue's appeal dismissed on this point. The matter is to be placed before the original Division Bench to record the majority view; no determination was made on valuation or limitation issues.