Hello,
Facts
X ltd (not registered under excise) is converting marble blocks to slabs and selling the slabs to Y ltd.( not registered under excise). Y ltd after does calibration, convert slabs to tiles and after polishing the tiles sells it to Z ltd ( not registered under excise). Z ltd pack the tiles in wooden pallets and export them. All the three entities are SSI units.
Query
Y ltd if termed as supporting manufacturer for exporter Z ltd and the name of supporting manufacturer is indicated in the shipping bill of the exporter, then whether the SSI exemption of 1.5 cr is available to Y ltd for its sale to Z ltd(exporter not registered under excise)
Please help.
Regards
CA Sheetal Surana