https://www.taxtmi.com/caselaws?id=75548 Blister packs and game boxes specially manufactured and captively consumed in the same factory for packing toys and games were held not to form part of the aggregate value of first clearances for Small Scale Industries exemption under Notification No. 8/2001-C.E. The Tribunal noted that no MODVAT credit had been taken on inputs, so the amendment relating to Notification No. 67/95-C.E. did not support the Revenue. Applying Chapter Note 3 to Chapter 95, it treated the packing materials as goods within the same tariff framework as the toys and games, and followed the cited SSI exemption principle to exclude their value from the clearance computation. en-us Tue, 04 Aug 2009 00:00:00 +0530 Fri, 23 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75548 Blister packs and game boxes specially manufactured and captively consumed in the same factory for packing toys and games were held not to form part of the aggregate value of first clearances for Small Scale Industries exemption under Notification No. 8/2001-C.E. The Tribunal noted that no MODVAT credit had been taken on inputs, so the amendment relating to Notification No. 67/95-C.E. did not support the Revenue. Applying Chapter Note 3 to Chapter 95, it treated the packing materials as goods within the same tariff framework as the toys and games, and followed the cited SSI exemption principle to exclude their value from the clearance computation. Case-Laws Central Excise Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75548