https://www.taxtmi.com/caselaws?id=98087 HDPE woven fabrics sent out for job work and received back for further manufacture were treated as exempt clearances under Notification No. 214/86, because the record showed the goods returned and were used in making the final products. Explanation II to Notification No. 1/93 excluded from aggregate clearance value any goods fully exempted under another notification issued under Section 5A of the Central Excises and Salt Act, 1944. On that basis, the value of the job-worked fabrics was not includible for computing the exemption limit under Notification No. 1/93, so the demand based on that inclusion could not be sustained. en-us Fri, 01 Oct 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98087 HDPE woven fabrics sent out for job work and received back for further manufacture were treated as exempt clearances under Notification No. 214/86, because the record showed the goods returned and were used in making the final products. Explanation II to Notification No. 1/93 excluded from aggregate clearance value any goods fully exempted under another notification issued under Section 5A of the Central Excises and Salt Act, 1944. On that basis, the value of the job-worked fabrics was not includible for computing the exemption limit under Notification No. 1/93, so the demand based on that inclusion could not be sustained. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98087