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2009 (8) TMI 275 - AT - Central ExciseSSI exemption - Computation of aggregate value of clearances – The issue involved in this case is whether, for the purpose of computing the aggregate value of first clearances of the final products specified in the SSI Notification, the value of the blister packs and game boxes used for packing own manufactured goods, should be taken into account. – Assessee contending that value of intermediate goods is not includible - respondent never claimed MODVAT credit on their inputs and, therefore, the amendment brought to Notification No. 67/95-C.E., referred to by the department is of no consequence. That amendment had the effect of denying exemption to an intermediate product captively consumed in the further manufacture of a final product, where the manufacturer chose to avail MOD VAT credit on inputs used in the manufacture of their dutiable final products. – Packing materials specially designed for toys and games and classifiable under same headings – packing materials also to be considered as specified goods for SSI purpose – Hence, we hold that value of clearance of the blisters and boxes are not to be included in the aggregate value of first clearances of final product specified under Notification No. 8/01-C.E., for the period of dispute. In other words, the basis of the demand of duty confirmed by the original authority does not exist.
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