https://www.taxtmi.com/caselaws?id=794196 Controlled job-work manufacture of branded bottled water required the value of goods made by job workers to be clubbed with the appellant's turnover for SSI exemption under Notification No. 8/2003-CE, because the arrangement functioned as a principal-manufacturer model and the job workers were not independent marketers. Once the turnover threshold was crossed, exemption was unavailable. Suppression of the franchise and job-work arrangement justified invocation of the extended limitation period, so the excise demand was not time-barred. The consequential interest and statutory penalty under Section 11AC of the Central Excise Act, 1944 were upheld. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794196 Controlled job-work manufacture of branded bottled water required the value of goods made by job workers to be clubbed with the appellant's turnover for SSI exemption under Notification No. 8/2003-CE, because the arrangement functioned as a principal-manufacturer model and the job workers were not independent marketers. Once the turnover threshold was crossed, exemption was unavailable. Suppression of the franchise and job-work arrangement justified invocation of the extended limitation period, so the excise demand was not time-barred. The consequential interest and statutory penalty under Section 11AC of the Central Excise Act, 1944 were upheld. Case-Laws Central Excise Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794196