Availment of higher notional credit under Rule 57B - Instructions regarding

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....) Central Board of Excise and Customs, New Delhi Subject : Availment of higher notional credit under Rule 57B - Instructions regarding. I am directed to say that doubts have been raised regarding the applicability of S.S.I. exemption on the goods manufactured on job charges basis out of raw material supplied by Principal manufacturer to job workers. The matter has been examined by the ....

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.... Ministry of Law has been accepted by the Board. It has also been observed by the Board that for determining the eligibility of job work for small scale exemption, the clearance of goods manufactured on job charge basis by the job worker as well as those manufactured in his own account would be taken into consideration as per para 3 of Notification No. 175/86, dated 1-3-1986 as both categories ....