https://www.taxtmi.com/caselaws?id=119787 Job-work activity on supplied raw materials was treated as conversion into cartons, wrappers and packing materials, not mere printing, so the value of those clearances was includible while examining eligibility for SSI exemption under Notification No. 8/2003-C.E. The Tribunal also held that the clearances for the three years could not be clubbed together and that turnover and exemption had to be tested year-wise. The matter was remanded for fresh computation of duty with cum-duty and Modvat benefits to be extended in the reassessment. en-us Thu, 29 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 11:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119787 Job-work activity on supplied raw materials was treated as conversion into cartons, wrappers and packing materials, not mere printing, so the value of those clearances was includible while examining eligibility for SSI exemption under Notification No. 8/2003-C.E. The Tribunal also held that the clearances for the three years could not be clubbed together and that turnover and exemption had to be tested year-wise. The matter was remanded for fresh computation of duty with cum-duty and Modvat benefits to be extended in the reassessment. Case-Laws Central Excise Thu, 29 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119787