https://www.taxtmi.com/caselaws?id=124022 Clearances from a rural Goa unit that were wholly exempt under Notification No. 9/2000 could not be included in the aggregate value of clearances for SSI exemption. Because the notification excluded fully exempt clearances from aggregation, the Goa unit's branded and unbranded supplies remained outside the computation for the Mumbai unit. The separate treatment of duty and Modvat/Cenvat for the two units did not change the aggregation rule. The assessee was therefore entitled to the notification benefit. en-us Thu, 10 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 16:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124022 Clearances from a rural Goa unit that were wholly exempt under Notification No. 9/2000 could not be included in the aggregate value of clearances for SSI exemption. Because the notification excluded fully exempt clearances from aggregation, the Goa unit's branded and unbranded supplies remained outside the computation for the Mumbai unit. The separate treatment of duty and Modvat/Cenvat for the two units did not change the aggregation rule. The assessee was therefore entitled to the notification benefit. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124022