https://www.taxtmi.com/caselaws?id=212064 Exemption notifications computed eligibility on the aggregate value of clearances from a factory by one or more manufacturers, so clearances made for the appellant and on behalf of a loan-licensee had to be clubbed. The notification scheme did not permit simultaneous use of full exemption for one set of clearances and Modvat or concessional-duty treatment for another set from the same factory where the aggregate clearances formed one block. Export clearances were outside the home-consumption computation base and had to be excluded from the aggregate value. en-us Fri, 07 Oct 2011 00:00:00 +0530 Fri, 13 Apr 2012 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212064 Exemption notifications computed eligibility on the aggregate value of clearances from a factory by one or more manufacturers, so clearances made for the appellant and on behalf of a loan-licensee had to be clubbed. The notification scheme did not permit simultaneous use of full exemption for one set of clearances and Modvat or concessional-duty treatment for another set from the same factory where the aggregate clearances formed one block. Export clearances were outside the home-consumption computation base and had to be excluded from the aggregate value. Case-Laws Central Excise Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212064