https://www.taxtmi.com/caselaws?id=769786 CESTAT Kolkata held that the appellant's Eagle brand flasks, manufactured in rural areas through job workers and finally assembled at village premises, qualified for SSI exemption under notification 8/2003-CE. The tribunal found no manufacturing activity at appellant's premises during search and accepted that final products emerged from rural areas. Regarding clubbing of clearances, CESTAT ruled that clearances of appellant company and partnership firm sharing premises cannot be clubbed for excise duty purposes despite common control and shared facilities. The demand for duty on branded goods and clubbed clearances was set aside, and the appeal was allowed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769786 CESTAT Kolkata held that the appellant's Eagle brand flasks, manufactured in rural areas through job workers and finally assembled at village premises, qualified for SSI exemption under notification 8/2003-CE. The tribunal found no manufacturing activity at appellant's premises during search and accepted that final products emerged from rural areas. Regarding clubbing of clearances, CESTAT ruled that clearances of appellant company and partnership firm sharing premises cannot be clubbed for excise duty purposes despite common control and shared facilities. The demand for duty on branded goods and clubbed clearances was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769786