https://www.taxtmi.com/caselaws?id=373205 The appellants did not contest the clubbing of sales turnover for SSI exemption under Notification No. 08/2003-CE. The Tribunal ruled that duty should be calculated based on the sale value to independent customers, allowing deductions like transportation costs. Despite the appellant's name not being on the invoices, Cenvat credit was allowed for goods used in job work. Penalties were set aside as no malafide intention was found, and valuation rules were clarified, remanding the case for re-quantification by the adjudicating authority. en-us Wed, 02 Jan 2019 00:00:00 +0530 Wed, 09 Jan 2019 06:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373205 The appellants did not contest the clubbing of sales turnover for SSI exemption under Notification No. 08/2003-CE. The Tribunal ruled that duty should be calculated based on the sale value to independent customers, allowing deductions like transportation costs. Despite the appellant's name not being on the invoices, Cenvat credit was allowed for goods used in job work. Penalties were set aside as no malafide intention was found, and valuation rules were clarified, remanding the case for re-quantification by the adjudicating authority. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373205