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VALUE OF TRADED GOODS- WHETHER TO BE INCLUDED IN SSI LIMIT.

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....ALUE OF TRADED GOODS- WHETHER TO BE INCLUDED IN SSI LIMIT.<br> Query (Issue) Started By: - DIPAK K Dated:- 14-12-2014 Last Reply Date:- 14-12-2014 Central Excise<br>Got 1 Reply<br>Central Excise<br>DE....

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....AR EXPERTS. GOOD AFTERNOON. SIR, whether the value of traded goods (similar to own manufacturered goods) is to be included in the SSI threshold of Rs. 150 Lacs/400 Lacs. Please reply. Thanks and regar....

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....ds. Reply By Pradeep Khatri: The Reply: Dear Dipak, In our opinion, there is no requirement to include the turnover of such goods which are traded goods in the value of manufactured goods by the SSI....

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.... Units. In Rajdoot Paints v CCE (2004) 171 ELT 230 (CESTAT)= 2004 (1) TMI 534 - CESTAT, new delhi , assessee was manufacturing goods under his own brand name. In addition, he was purchasing goods und....

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....er his brand name and selling them as trader. It was rightly held that value of traded goods canot be considered for purpose of SSI exemption limit. Further, In CCE v CMS Computers 2005 (182) ELT 20 ....

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....(SC 3 Member bench) = 2005 (2) TMI 144 - SUPREME COURT OF INDIA also, it was held that value of traded items is not required to be added. In this matter, bought out items were supplied to buyer along ....

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....with own manufactured goods on optional basis. Regards, YAGAY and SUN (Management, Business and Indirect Tax Consultants)<br> Discussion Forum - Knowledge Sharing ....