Supreme Court · 2015 INSC 269 · Decided 27 March 2015
M/S. Vir Rubber Products P. LTD. v. Commissioner of Central Excise, Mumbai-Ill
- Court
- Supreme Court of India
- Citation
- 2015 INSC 269 · [2015] 4 S.C.R. 476
- Case number
- CIVIL APPEAL No. 2609/2004
- Decided
- 27 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944 -Excise duty - Exemption - Assessee a Small Scale Industry (SS/) - Manufacturing products in its own brand name as well as for other companies on which the brand names of those companies were used - Claim by assessee for SS/ benefit under a Notification, were manufactured by the assessee under its own brand name - Denial of, on the ground that the assessee did not fulfill the condition that aggregate value of clearance in the preceding financial E year was not less than 3 crores - Held: The assessee was entitled to SS/ benefit under the
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