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![Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114551-change-ownership-does-not-restore-excise-ssi-exemption-taxscan.webp "Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]")
Change in Ownership Does Not Restore Excise SSI Exemption If Turnover Limit Was Crossed Earlier: CESTAT [Read Order]
TheAhmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that a change in ownership of a factory does not restore ...
![Depreciation of 15% allowable on Electrical Fittings installed at factory premises: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Depreciation-allowable-Electrical-Fittings-installed-factory-premises-ITAT-Assessing-Officer-allowed-of-claim-of-higher-depreciation-taxscan.jpg "Depreciation of 15% allowable on Electrical Fittings installed at factory premises: ITAT [Read Order]")
![GST not Applicable on Subsidised Deduction made from Employees Availing Food in the Factory: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Subsidised-Deduction-Deduction-Employees-Factory-AAR-Taxscan.jpg "GST not Applicable on Subsidised Deduction made from Employees Availing Food in the Factory: AAR [Read Order]")
![Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Factory-Gate-Place-of-Removal-Cost-of-Transportation-Transportation-Price-of-Goods-Assessable-Value-CESTAT-excise-customs-service-tax-Taxscan.jpg "Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order]")
Manufacturer entitled to avail Cenvat Credit on Port Charges basis of Invoice issued for Clearance of Inputs from Factory / Depot: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), Delhi Bench ruled that the manufacturer entitled to avail cenvat credit on port charges on the basis of the invoice issued for...
![Manufacturer entitled to avail Cenvat Credit on Port Charges basis of Invoice issued for Clearance of Inputs from Factory / Depot: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/cenvat-credit-port-charges-clearance-of-inputs-factory-depot-CESTAT-Taxscan.jpeg "Manufacturer entitled to avail Cenvat Credit on Port Charges basis of Invoice issued for Clearance of Inputs from Factory / Depot: CESTAT [Read Order]")