https://www.taxtmi.com/caselaws?id=99984 Explanation VI to Notification No. 1/93 excluded clearances of specified goods used within the factory for further manufacture from the aggregate value of clearances for exemption purposes. Applying that construction, the Tribunal treated the expression "specified goods" as wide enough to cover the excisable goods listed in the annexure and followed the principle that goods captively consumed are not to be counted for the exemption threshold. On that basis, the value of parts of power driven pumps used captively in manufacturing power driven pumps could not be added to the aggregate clearance value. en-us Mon, 12 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 17:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99984 Explanation VI to Notification No. 1/93 excluded clearances of specified goods used within the factory for further manufacture from the aggregate value of clearances for exemption purposes. Applying that construction, the Tribunal treated the expression "specified goods" as wide enough to cover the excisable goods listed in the annexure and followed the principle that goods captively consumed are not to be counted for the exemption threshold. On that basis, the value of parts of power driven pumps used captively in manufacturing power driven pumps could not be added to the aggregate clearance value. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99984