https://www.taxtmi.com/caselaws?id=120720 Captive clearances of an intermediate product, where exempt under the general exemption notification, were held not to form part of the aggregate value of clearances for determining eligibility to small scale industries exemption. The CESTAT applied its earlier Bench view in batch appeals and accepted that the value of such captive clearances had to be excluded from the aggregate clearances for the relevant period. On that basis, the assessee was treated as entitled to SSI benefit. en-us Mon, 18 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120720 Captive clearances of an intermediate product, where exempt under the general exemption notification, were held not to form part of the aggregate value of clearances for determining eligibility to small scale industries exemption. The CESTAT applied its earlier Bench view in batch appeals and accepted that the value of such captive clearances had to be excluded from the aggregate clearances for the relevant period. On that basis, the assessee was treated as entitled to SSI benefit. Case-Laws Central Excise Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120720