Monthly payment of Central Excise Duty by Small Scale industries Instructions - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt of duty by a manufacture claiming to be in the small scale sector which may be having one or more than one unit specially where he may be manufacturing branded goods for others on job work basis in one or both of the units. It is pertinent to note that where as for the rate of duty purposes, the value of clearances of one or more units is clubbed under SSI exemption scheme (like Notification no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rior to 1.4.2000 (effective from 1st June, 1999) and rule 173G(1) thereafter, is attracted in this case and there is no intention to deny the benefit of monthly payments (by 15th of the following month) to branded goods cleared from the same unit. 2. It may, however, be mentioned that if in any unit, which may also be owned by small scale manufacturer, only branded goods for others are manufactur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X