https://www.taxtmi.com/caselaws?id=113957 For SSI exemption purposes, clearances of goods manufactured on a loan licence basis are not to be clubbed with the assessee's own clearances when computing aggregate clearance value, where the facts prima facie support separate treatment. On that basis, the applicants showed a prima facie case that their own manufacturing clearances and loan-licence clearances should be treated distinctly, supporting waiver of pre-deposit and stay of recovery pending appeal. The interim relief operated only at the pre-deposit stage and did not finally determine the liability. en-us Sun, 29 Jun 2003 00:00:00 +0530 Wed, 09 May 2012 14:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113957 For SSI exemption purposes, clearances of goods manufactured on a loan licence basis are not to be clubbed with the assessee's own clearances when computing aggregate clearance value, where the facts prima facie support separate treatment. On that basis, the applicants showed a prima facie case that their own manufacturing clearances and loan-licence clearances should be treated distinctly, supporting waiver of pre-deposit and stay of recovery pending appeal. The interim relief operated only at the pre-deposit stage and did not finally determine the liability. Case-Laws Central Excise Sun, 29 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113957