CESTAT Allows SSI Exemption Benefit to Factories Located In Rural Area [Read Order]

The Tribunal held that the appellant is entitled to avail the SSI exemption benefit under the provisions of Para-4(c) as their factory is located in a rural area and the benefit cannot be denied
CESTAT - CESTAT Delhi - SSI - SSI Exemption - Taxscan

The Delhi Bench of Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that the assessee is entitled to avail the SSI exemption benefit as their factory is located in a rural area and the benefit cannot be denied for the reason that they have been manufacturing the goods bearing the brand…

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