https://www.taxtmi.com/caselaws?id=119158 Duty-paid intermediate goods cleared from one unit of the same manufacturer to another unit cannot be added again to the aggregate value of clearances for denying Small Scale Industry exemption where that value has already been included in the combined turnover. The relevant exemption limit must be computed on the progressive total once only, and double counting of the same clearances is impermissible. Applying the prior decision relied on, relief was upheld and the Revenue challenge failed. en-us Mon, 12 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 13:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119158 Duty-paid intermediate goods cleared from one unit of the same manufacturer to another unit cannot be added again to the aggregate value of clearances for denying Small Scale Industry exemption where that value has already been included in the combined turnover. The relevant exemption limit must be computed on the progressive total once only, and double counting of the same clearances is impermissible. Applying the prior decision relied on, relief was upheld and the Revenue challenge failed. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119158