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2017 (4) TMI 797 - AT - Central ExciseSSI Exemption - value of clearance - crude oil - includibility - whether the value of crude oil can be added to the total value of manufactured exempted goods to determine eligibility under N/N. 08/2003? - Held that: - M/s NIKO Resources is the producer of the crude Oil. Therefore, there is no justification for considering the value of crude oil as reflected in the balance sheet for the year 2003-04, in extending the benefit of N/N. 8/2003-C.E. dated 1.3.03, as amended to the appellant for their manufactured goods for the period April 2004 to December 2004 - appeal dismissed - decided against Revenue.
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