https://www.taxtmi.com/caselaws?id=31101 The Supreme Court upheld the Tribunal's decision that two small scale industries should not be clubbed for SSI exemption purposes as they operated separately with distinct accounts, capital, premises, machinery, and labor. Additionally, the Court agreed with the Tribunal's interpretation that packing charges should not be included in the assessable value, following a previous judgment. The appeals were dismissed, with each party bearing their own costs. en-us Thu, 28 Aug 2008 00:00:00 +0530 Sat, 18 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31101 The Supreme Court upheld the Tribunal's decision that two small scale industries should not be clubbed for SSI exemption purposes as they operated separately with distinct accounts, capital, premises, machinery, and labor. Additionally, the Court agreed with the Tribunal's interpretation that packing charges should not be included in the assessable value, following a previous judgment. The appeals were dismissed, with each party bearing their own costs. Case-Laws Central Excise Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31101