https://www.taxtmi.com/caselaws?id=73643 Exemption eligibility under Notification No. 89/79 was to be assessed on the capital investment in the industrial unit as a whole, including common plant and machinery used for the exempted goods, and the matter was remitted for fresh determination on that basis. Valuation of solvent cement was to be re-examined by treating DGS&D supplies as a distinct class and using the DGS&D-linked price rather than the price charged to other buyers. The declaration omission for the alternative claim under Notification No. 201/79 was treated as a procedural formality and was condoned in view of the departmental clarification, so that claim was also directed to be reconsidered. en-us Fri, 12 Feb 1988 00:00:00 +0530 Thu, 02 Jun 2011 15:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73643 Exemption eligibility under Notification No. 89/79 was to be assessed on the capital investment in the industrial unit as a whole, including common plant and machinery used for the exempted goods, and the matter was remitted for fresh determination on that basis. Valuation of solvent cement was to be re-examined by treating DGS&D supplies as a distinct class and using the DGS&D-linked price rather than the price charged to other buyers. The declaration omission for the alternative claim under Notification No. 201/79 was treated as a procedural formality and was condoned in view of the departmental clarification, so that claim was also directed to be reconsidered. Case-Laws Central Excise Fri, 12 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73643