https://www.taxtmi.com/caselaws?id=109120 SSI exemption under Notification No. 175/86-C.E. was available where the assessee held a valid Directorate of Industries certificate, because the excise authorities could not deny the benefit merely on their own view that investment in plant and machinery was higher, unless the certificate was cancelled or withdrawn. For computing the aggregate clearance limit, forwarding charges, freight and trade discount were not to be added if they were not includible in assessable value, and the turnover remained within Rs. 200 lakhs. The stated effect was that the exemption benefit continued and consequential relief followed. en-us Tue, 13 Jul 1999 00:00:00 +0530 Thu, 05 Apr 2012 18:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109120 SSI exemption under Notification No. 175/86-C.E. was available where the assessee held a valid Directorate of Industries certificate, because the excise authorities could not deny the benefit merely on their own view that investment in plant and machinery was higher, unless the certificate was cancelled or withdrawn. For computing the aggregate clearance limit, forwarding charges, freight and trade discount were not to be added if they were not includible in assessable value, and the turnover remained within Rs. 200 lakhs. The stated effect was that the exemption benefit continued and consequential relief followed. Case-Laws Central Excise Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109120