9911796707
TMI Blog2010 (4) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... duty by availing SSI exemption - whereas they have paid duty at the full rate for the goods manufactured on behalf of the loan licensees – Held that: - exemption is available to all the clearances from a factory by a manufacturer or from a factory by a number of manufacturers. Once additional duty is paid on the goods with the brand name of others, the same are not required to be added with the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the loan licensees. Show cause notice were served upon the appellant on the ground that the goods were manufactured from a factory by more than one manufacturers and therefore, the clearances made on their own account and clearance of goods manufactured by other manufacturers from the factory premises of the appellant on the loan licensee basis are required to be clubbed for computing the aggreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed below: "However, it would not be out of place to add here that such clearances would be required to be added to the aggregate value of clearances on whose behalf the appellants had manufactured such goods, bearing brand name. Accordingly, the competent authority may be fore effectuating this order ensure that the value of clearances, such as in this case is, added in the aggregate value of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is available to all the clearances from a factory by a manufacturer or from a factory by a number of manufacturers. Once additional duty is paid on the goods with the brand name of others, the same are not required to be added with the value of clearances of the manufacturer. It is not the case of the department that the goods with the brand name of others were not manufactured by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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