https://www.taxtmi.com/caselaws?id=258432 For SSI exemption, clearances made under a loan-labour/job-work arrangement were not to be clubbed where neither the loan licensee nor the assessee had taken over the entire factory or a distinct shift, and manufacture was carried out under the principal's raw material, plans and supervision. The assessee was treated as a job worker for goods manufactured for loan licensees, while outside manufacturers remained the manufacturers for goods produced for the assessee as loan licensee. As duty had already been discharged on the respective clearances, both categories were excluded from the assessee's aggregate value of clearances, rendering the demand and penalty unsustainable. en-us Wed, 04 Feb 2015 00:00:00 +0530 Wed, 03 Feb 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258432 For SSI exemption, clearances made under a loan-labour/job-work arrangement were not to be clubbed where neither the loan licensee nor the assessee had taken over the entire factory or a distinct shift, and manufacture was carried out under the principal's raw material, plans and supervision. The assessee was treated as a job worker for goods manufactured for loan licensees, while outside manufacturers remained the manufacturers for goods produced for the assessee as loan licensee. As duty had already been discharged on the respective clearances, both categories were excluded from the assessee's aggregate value of clearances, rendering the demand and penalty unsustainable. Case-Laws Central Excise Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258432