https://www.taxtmi.com/caselaws?id=355033 The Tribunal held that the value of goods manufactured and cleared on job work basis should not be added to the value of goods cleared on sale basis for determining SSI exemption eligibility. The appellant, engaged in job work for pouch manufacturing, subcontracted certain tasks and supplied raw materials by customers. The Tribunal found that including job work clearances in exemption calculations was not intended by SSI provisions. The impugned order imposing duty, interest, and penalties was set aside, providing relief to the appellant and emphasizing the distinction between goods manufactured for job work and those cleared for sale. en-us Thu, 21 Sep 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355033 The Tribunal held that the value of goods manufactured and cleared on job work basis should not be added to the value of goods cleared on sale basis for determining SSI exemption eligibility. The appellant, engaged in job work for pouch manufacturing, subcontracted certain tasks and supplied raw materials by customers. The Tribunal found that including job work clearances in exemption calculations was not intended by SSI provisions. The impugned order imposing duty, interest, and penalties was set aside, providing relief to the appellant and emphasizing the distinction between goods manufactured for job work and those cleared for sale. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355033