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2017 (4) TMI 216 - AT - Central ExciseSSI exemption - valuation - whether for the purpose of SSI exemption under N/N. 8/99-CE dated 28-2-1999 value of goods cleared under exemption N/N. 5/99-CE has to be included in the threshold limit of aggregate value provided in exemption Notification No. 8/99-CE? Held that: - it is clear that value of only those clearances shall not be taken into account for the purpose determining aggregate value of clearances for home consumption, which are other than exemption based on quantity on value of clearances. As per N/N. 5/99-CE under Sr. No. 70 it can be seen that exemption is based on value of clearances therefore the goods cleared under N/N. 5/99-CE cannot be excluded for determining aggregate value of clearances of home consumption in terms of N/N. 8/99-CE - appeal dismissed - decided against appellant.
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