https://www.taxtmi.com/caselaws?id=99683 For computing the small-scale industry exemption limit, duty-paid intermediate goods used captively as inputs in the manufacture of final products were excluded from the aggregate value of clearances. Clause 3 of Notification No. 16/97 (N.T.) treated specified goods used within the factory for further manufacture as not countable for aggregate-clearance purposes and deemed them exempt from excise duty. On that basis, the value of such captively consumed inputs could not be added to determine the SSI limit, and the demand based on such inclusion was unsustainable. en-us Wed, 25 Aug 1999 00:00:00 +0530 Fri, 16 Mar 2012 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99683 For computing the small-scale industry exemption limit, duty-paid intermediate goods used captively as inputs in the manufacture of final products were excluded from the aggregate value of clearances. Clause 3 of Notification No. 16/97 (N.T.) treated specified goods used within the factory for further manufacture as not countable for aggregate-clearance purposes and deemed them exempt from excise duty. On that basis, the value of such captively consumed inputs could not be added to determine the SSI limit, and the demand based on such inclusion was unsustainable. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99683