Supreme Court of India
M/s. Vir Rubber Products P. Ltd. v. Commissioner of Central Excise, Mumbai-ill
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From the 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, for the goods which 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 year was not less than 3 crores - Held: The assessee was entitled to SS/ benefit under the Notification
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