https://www.taxtmi.com/caselaws?id=461611 CESTAT Bangalore held that printing wedding and visiting cards constitutes manufacture under Central Excise law. The appellant was denied SSI exemption benefits due to affixing registered trademark 'Valavi' belonging to another entity, triggering disqualification under Notification 8/2003-CE. The extended period of limitation was upheld as the appellant failed to register or disclose manufacturing activities. The matter was remanded to determine assessable value of printed cards, specifically regarding inclusion of customer-supplied blank cards' value, requiring fresh documentary evidence verification under Central Excise Valuation Rules, 2000. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 15 Apr 2025 17:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461611 CESTAT Bangalore held that printing wedding and visiting cards constitutes manufacture under Central Excise law. The appellant was denied SSI exemption benefits due to affixing registered trademark 'Valavi' belonging to another entity, triggering disqualification under Notification 8/2003-CE. The extended period of limitation was upheld as the appellant failed to register or disclose manufacturing activities. The matter was remanded to determine assessable value of printed cards, specifically regarding inclusion of customer-supplied blank cards' value, requiring fresh documentary evidence verification under Central Excise Valuation Rules, 2000. Case-Laws Central Excise Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461611