TaxTMI 
TaxTMI 
Availment of higher notional credit under Rule 57B - Instructions regarding
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.... 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 Board in consultation with the Law Ministry. It has been ....
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....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 of goods would have been manufactured in one factory only (....