https://www.taxtmi.com/caselaws?id=779753 CESTAT (Allahabad LB) held that units manufacturing goods on loan-license or principal-to-principal basis are the manufacturers for SSI exemption purposes and their turnover cannot be clubbed with the claimant's own clearances. Applying the SC precedent in similar facts, the bench affirmed the Judicial Member's view that the respondent claiming exemption (who uses its own brand while getting manufacture done by job-workers) is entitled to SSI benefit and the departmental plea to include job-workers' clearances in the claimant's turnover is rejected. The matter is placed before the Division Bench for majority view. en-us Tue, 23 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779753 CESTAT (Allahabad LB) held that units manufacturing goods on loan-license or principal-to-principal basis are the manufacturers for SSI exemption purposes and their turnover cannot be clubbed with the claimant's own clearances. Applying the SC precedent in similar facts, the bench affirmed the Judicial Member's view that the respondent claiming exemption (who uses its own brand while getting manufacture done by job-workers) is entitled to SSI benefit and the departmental plea to include job-workers' clearances in the claimant's turnover is rejected. The matter is placed before the Division Bench for majority view. Case-Laws Central Excise Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779753