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2016 (12) TMI 329 - AT - Central ExciseSSI exemption - clubbing of clearances - whether the assessee is required to include the value of goods supplied to O.E. Manufacturer for the purpose aggregate value in a particular financial year or otherwise in order to become eligible for SSI exemption under Notification No. 1/93-CE dated 28.02.1993? - Held that: - reliance placed on the judgement of the case of Vir Rubber Products PO Ltd. Vs. Commissioner of Central Excise, Mumbai-III [2015 (4) TMI 353 - SUPREME COURT], whereby the Hon'ble Supreme Court has held that the appellant is entitled for exemption Notification No. 1/93-CE dated 28.02.1993 as amended by Notification No. 59/94-CE. In view of this judgment, the impugned order is became nonest. Since the matter came to rest on merit itself in view of above Hon’ble Apex Court judgment, we do not incline to go on the issue of re-quantification and limitation raised in the present appeal. We therefore set aside the impugned order and allow the appeal filed by the appellant.
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