https://www.taxtmi.com/caselaws?id=204171 For small-scale exemption under Notification No. 8/2002, only the assessee's own clearances for home consumption during the relevant period could be included in the aggregate value of clearances. Goods already assessed in the hands of the physical manufacturer could not be counted again against a merchant-manufacturer at the retail stage, and the phrase "whether on payment of duty or otherwise" applied to the manufacturer's clearances, not to turnover from bought-out goods. As the assessee had no physical manufacturing facility in April 2001, the value of ready-made garments sold on job work or retail basis was not includible, and the assessee remained eligible for the exemption. en-us Tue, 07 Sep 2010 00:00:00 +0530 Fri, 08 Jul 2011 00:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204171 For small-scale exemption under Notification No. 8/2002, only the assessee's own clearances for home consumption during the relevant period could be included in the aggregate value of clearances. Goods already assessed in the hands of the physical manufacturer could not be counted again against a merchant-manufacturer at the retail stage, and the phrase "whether on payment of duty or otherwise" applied to the manufacturer's clearances, not to turnover from bought-out goods. As the assessee had no physical manufacturing facility in April 2001, the value of ready-made garments sold on job work or retail basis was not includible, and the assessee remained eligible for the exemption. Case-Laws Central Excise Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204171