2015 (8) TMI 783 - SCH - Central Excise

Valuation of goods - Scope of the explanation added to exemption notification - exclusion of value of exempted goods - whether the appellants are required to add the value of clearances of intermediate products which are captively consumed while manufacturing the final products namely carton boxes to claim the benefit of the Notification No. 67/95 dated 16-3-1995 - Held that - Notification No. 6/2002 dated 1-3-2002 and particularly the explanation contained therein was clarificatory in nature and the said explanation would enure to the benefit of the respondent - Decided against Revenue.

Summary

The Supreme Court upheld the Tribunal's decision regarding Notification No. 6/2002, stating that the explanation was clarificatory and benefited the respondent. The appeals were dismissed. [Case: 2015 (8) TMI 783 - SC]