https://www.taxtmi.com/caselaws?id=124825 SSI exemption under Notification No. 1/93-C.E. depended on correct computation of the aggregate value of clearances for 1993-94 and 1994-95. The appellate authority excluded quantities of wet grinder parts wrongly treated as complete wet grinders, and, on the assessee's private register and worksheets, found the clearances remained within the prescribed limit. Mere presence of spares and parts in the factory did not dislodge that recomputation, and the Revenue did not impeach the reliability of the worksheets used for quantification. On that basis, the assessee qualified for SSI benefit and the duty demand was not sustainable. en-us Tue, 23 Sep 2008 00:00:00 +0530 Tue, 16 Oct 2012 12:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124825 SSI exemption under Notification No. 1/93-C.E. depended on correct computation of the aggregate value of clearances for 1993-94 and 1994-95. The appellate authority excluded quantities of wet grinder parts wrongly treated as complete wet grinders, and, on the assessee's private register and worksheets, found the clearances remained within the prescribed limit. Mere presence of spares and parts in the factory did not dislodge that recomputation, and the Revenue did not impeach the reliability of the worksheets used for quantification. On that basis, the assessee qualified for SSI benefit and the duty demand was not sustainable. Case-Laws Central Excise Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124825