2018 (2) TMI 1826

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..... ills has crossed the limit of ₹ 25 lakhs. When it is so, then the appellant is not entitled to the benefit of exemption under the Notification No. 35/2003, dated 30-4-2003 - In the instant case, the aggregate value is more than ₹ 57 lakhs in the case of job worker M/s. Dinesh Weaving Mills. Thus, the statutory limit of ₹ 25 lakhs has been crossed. When it is so, then the appellan .....

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..... ceeding ₹ 25 lakhs limit. It is the claim of the appellant that they supply the raw material to more than 70 job workers for the manufacturing of the fabrics. The Department has issued the show cause notice on the basis of the turnover of the appellant which was found to be ₹ 1,45,77,389/-. The original authority found that the clearances were within the SSI exemption of ₹ 25 lak .....

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..... he instant case, appellant s job worker M/s. Dinesh Weaving Mills has crossed the limit of ₹ 25 lakhs. When it is so, then the appellant is not entitled to the benefit of exemption under the Notification No. 35/2003, dated 30-4-2003, wherein Para 2(i), has discussed the aggregate value of the clearances. In the instant case, the aggregate value is more than ₹ 57 lakhs in the case of jo .....

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