https://www.taxtmi.com/caselaws?id=72639 The Tribunal allowed the appeal, setting aside the impugned order. The Tribunal concluded that the sales tax should not be included in the clearance value, the appellants should not be deemed manufacturers for job work done by others, and the value of clearances by job workers should not be added to the appellants' clearances. The deductions allowed included sales tax on stainless steel utensils and job work, as well as the value of stainless steel sheets and flats processed by others. After deductions, the balance clearance value fell within the exemption limit of Rs.30 lakhs. en-us Wed, 15 Jan 1986 00:00:00 +0530 Fri, 20 May 2011 18:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72639 The Tribunal allowed the appeal, setting aside the impugned order. The Tribunal concluded that the sales tax should not be included in the clearance value, the appellants should not be deemed manufacturers for job work done by others, and the value of clearances by job workers should not be added to the appellants' clearances. The deductions allowed included sales tax on stainless steel utensils and job work, as well as the value of stainless steel sheets and flats processed by others. After deductions, the balance clearance value fell within the exemption limit of Rs.30 lakhs. Case-Laws Central Excise Wed, 15 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72639