https://www.taxtmi.com/caselaws?id=83328 Connected clearances may be clubbed for small-scale exemption when goods are completed in the appellant's premises from raw materials supplied by related units, because the actual manufacturer is the person who carries out the completed manufacturing process. The clubbing of clearances was upheld on that basis. For excise valuation, the assessable value must exclude the duty payable on the goods under Section 4(4)(d)(ii), even if the duty is not separately shown in the invoice, and in the absence of a contrary restriction in the notification, the exemption limit must be computed after that deduction. The valuation issue was decided for the assessee. en-us Thu, 02 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83328 Connected clearances may be clubbed for small-scale exemption when goods are completed in the appellant's premises from raw materials supplied by related units, because the actual manufacturer is the person who carries out the completed manufacturing process. The clubbing of clearances was upheld on that basis. For excise valuation, the assessable value must exclude the duty payable on the goods under Section 4(4)(d)(ii), even if the duty is not separately shown in the invoice, and in the absence of a contrary restriction in the notification, the exemption limit must be computed after that deduction. The valuation issue was decided for the assessee. Case-Laws Central Excise Thu, 02 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83328