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2015 (7) TMI 1188 - AT - Central ExciseSSI exemption - value of clearances - denial on the ground that the value of the clearance of all excisable goods exceeded ₹ 3 crores for the year 2002-2003 - Held that: - the appellant’s contention that regarding exempted goods, Sprinkler System, etc. should not be included in the turnover is not tenable. Further, exclusion of the items purchased by them but cleared along with the Sprinkler System as a whole is also not permissible as the Sprinkler System and part thereof are cleared together as exempted goods - Further, it is seen that in spite of Board’s Circular dated 6-8-2003 and Budget Clarification dated 28-2-2003, the appellant continued to follow their own way of calculating the turnover - exemption not allowed - appeal dismissed - decided against appellant.
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