https://www.taxtmi.com/caselaws?id=270409 The Tribunal ruled in favor of the appellant, a manufacturer of beer machinery and storage tanks, in a case concerning the availing of SSI exemption benefit and the inclusion of the value of bought out items in manufactured goods. The Tribunal held that bought out items were not essential parts of the finished goods, supporting the appellant's argument. The Tribunal relied on a previous judgment and allowed the appeal, setting aside the demand and penalty imposed by the Commissioner (Appeals). en-us Thu, 26 Nov 2015 00:00:00 +0530 Mon, 09 May 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270409 The Tribunal ruled in favor of the appellant, a manufacturer of beer machinery and storage tanks, in a case concerning the availing of SSI exemption benefit and the inclusion of the value of bought out items in manufactured goods. The Tribunal held that bought out items were not essential parts of the finished goods, supporting the appellant's argument. The Tribunal relied on a previous judgment and allowed the appeal, setting aside the demand and penalty imposed by the Commissioner (Appeals). Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270409