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2018 (2) TMI 552 - AT - Central ExciseSSI exemption - crossing of turnover limit - Held that: - it appears that during the period under consideration the appellant has not crossed the limit of the SSI exemption - issue squarely covered by the decision in the case of Collector of Central Excise v. Universal Electrical Industries [2003 (3) TMI 104 - SUPREME COURT OF INDIA], where it was held that when the value of the finished goods, which are exempted under different notifications, is to be excluded, while arriving at the aggregate value of clearance for the purpose of volume of the benefit of notification No. 175/86, having regard to the wording of Explanation II thereof - appeal allowed - decided in favor of appellant.
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