2016 (12) TMI 1323 - AT - Central Excise

Whether the appellant is eligible to avail the benefit as SSI during the financial years 1996-97 and 1997-98, of N/N. 1/93 and 16/97? Held that - there is no dispute that the appellant has not included the correct value of goods manufactured and cleared by them while computing the aggregate value of clearances. It is also noticed that the appellant was unable to justify his claim that the value of the job work undertaken was indeed a job work - appellant not eligible for SSI exemption - appeal rejected - decided against appellant.

Summary

The appeal was against order-in-appeal No. BPS(39)416/2005 dated 21.2.2005. The issue was whether the appellant is eligible for SSI exemption for financial years 1996-97 and 1997-98. The appellant failed to correctly calculate the aggregate value of clearances and provide evidence for job work claimed. The lower authorities' decision was upheld, and the appeal was rejected.