https://www.taxtmi.com/caselaws?id=83105 Under Notification No. 175/86-C.E., the value of parts used as inputs need not be included in aggregate clearances merely because the final goods are not themselves cleared under the notification. The commentary states that Explanations II and III must be read together, so the benefit for input treatment is not confined to cases where the finished products also enjoy the notification. On that interpretation, exclusion of the input value remained available even when the final goods were cleared outside the notification, and the assessee succeeded on the issue. en-us Wed, 16 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83105 Under Notification No. 175/86-C.E., the value of parts used as inputs need not be included in aggregate clearances merely because the final goods are not themselves cleared under the notification. The commentary states that Explanations II and III must be read together, so the benefit for input treatment is not confined to cases where the finished products also enjoy the notification. On that interpretation, exclusion of the input value remained available even when the final goods were cleared outside the notification, and the assessee succeeded on the issue. Case-Laws Central Excise Wed, 16 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83105