https://www.taxtmi.com/caselaws?id=245826 Clearances by a job worker to SSI units were treated as exempt where the supplies were supported by challans and the principal manufacturers stated that they were availing SSI exemption. The absence of a separate undertaking from the principal manufacturer did not defeat the benefit because the substantive conditions of the notification were satisfied. A Revenue precedent was held distinguishable on its facts, as that case involved materials received without challans and lacked bona fide compliance. Accordingly, exempt clearances to SSI units could not be added to turnover for crossing the SSI exemption limit, and the demand, interest and penalties were set aside. en-us Thu, 06 Mar 2014 00:00:00 +0530 Thu, 15 Jan 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245826 Clearances by a job worker to SSI units were treated as exempt where the supplies were supported by challans and the principal manufacturers stated that they were availing SSI exemption. The absence of a separate undertaking from the principal manufacturer did not defeat the benefit because the substantive conditions of the notification were satisfied. A Revenue precedent was held distinguishable on its facts, as that case involved materials received without challans and lacked bona fide compliance. Accordingly, exempt clearances to SSI units could not be added to turnover for crossing the SSI exemption limit, and the demand, interest and penalties were set aside. Case-Laws Central Excise Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245826