https://www.taxtmi.com/caselaws?id=114357 For SSI exemption under Notification No. 1/93-C.E., the aggregate value of clearances must be computed from the date the goods actually became eligible for the exemption, not from a later date when Modvat credit was introduced. Clearances made during the eligible period cannot be excluded merely because the credit-related benefit was notified later. The relevant first clearances are therefore linked to eligibility under the exemption notification itself, and duty-paid clearances during that period form part of the aggregate computation. en-us Fri, 16 Jul 2004 00:00:00 +0530 Mon, 14 May 2012 18:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114357 For SSI exemption under Notification No. 1/93-C.E., the aggregate value of clearances must be computed from the date the goods actually became eligible for the exemption, not from a later date when Modvat credit was introduced. Clearances made during the eligible period cannot be excluded merely because the credit-related benefit was notified later. The relevant first clearances are therefore linked to eligibility under the exemption notification itself, and duty-paid clearances during that period form part of the aggregate computation. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114357