https://www.taxtmi.com/caselaws?id=219867 The Supreme Court ruled that setting up an Asphalt Drum Mix Plant using duty-paid components constituted manufacturing of excisable goods, making the manufacturing units ineligible for the Small Scale Industry (SSI) exemption despite affixing the brand name "SolidMec" on their goods. The brand name usage rendered the manufacturing units ineligible for the SSI exemption as it amounted to manufacturing excisable goods under the law. The case was remanded for a fresh examination of all unresolved issues by the original adjudicating authority, ensuring a thorough review for a just outcome. en-us Mon, 30 Jul 2012 00:00:00 +0530 Sat, 15 Dec 2012 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219867 The Supreme Court ruled that setting up an Asphalt Drum Mix Plant using duty-paid components constituted manufacturing of excisable goods, making the manufacturing units ineligible for the Small Scale Industry (SSI) exemption despite affixing the brand name "SolidMec" on their goods. The brand name usage rendered the manufacturing units ineligible for the SSI exemption as it amounted to manufacturing excisable goods under the law. The case was remanded for a fresh examination of all unresolved issues by the original adjudicating authority, ensuring a thorough review for a just outcome. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219867