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<h1>Inclusion of clearances in exemption calculation upheld under Notification No. 5/99-CE for small scale manufacturers.</h1> The Tribunal upheld the decision to include clearances under another exemption Notification (No. 5/99-CE) in the calculation of the aggregate value for ... SSI Exemption - Value of clearances for home consumption - Computation of Issues:1. Interpretation of exemption under Notification No. 8/99 for small scale manufacturers.2. Whether the value of goods cleared under another exemption Notification (No. 5/99-CE) should be excluded while computing the aggregate value of clearances for the purpose of exemption under Notification 8/99.Analysis:1. The appellant claimed exemption under Notification No. 8/99, which is for small scale manufacturers, with a condition that the aggregate value of clearances for home consumption should not exceed Rs. 3 Crores. The key issue in this appeal was whether the value of goods cleared under another exemption Notification (No. 5/99-CE) should be excluded while calculating the aggregate value of clearances for the purpose of the exemption under Notification 8/99.2. The relevant entry for the appellant under General Exemption No. 66 was Serial No. 70 of Notification No. 5/99-CE, which was based on the value of clearances. The Tribunal examined whether clearances under this entry should be included for determining the aggregate value of clearances for the purpose of exemption under Notification 8/99.3. The Tribunal referred to para 3 of Notification No. 8/99, which specified that clearances exempted based on quantity or value of clearances should not be excluded while determining the aggregate value of clearances for home consumption. Since the exemption under Serial No. 70 of Notification No. 5/99-CE was based on the value of clearances, it was held that these clearances should be included in calculating the aggregate value for the exemption under Notification 8/99.4. The Tribunal concluded that the lower authorities were correct in including the clearances under the exemption Notification No. 5/99-CE while computing the aggregate value of clearances. Consequently, the appeals were found to lack merit and were dismissed.In summary, the Tribunal upheld the decision to include clearances under another exemption Notification (No. 5/99-CE) in the calculation of the aggregate value for the purpose of claiming exemption under Notification No. 8/99 for small scale manufacturers, as the former exemption was based on the value of clearances, in accordance with the relevant legal provisions.
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