https://www.taxtmi.com/caselaws?id=240364 Exemption notification for small-scale clearances was interpreted as a whole, with Explanation VI excluding captive clearances of specified inputs used within the factory for manufacture of specified goods from the aggregate value of clearances. On that reading, parts of wick stoves captively consumed in making wick stoves were not to be added to turnover for denial of the exemption, because both the inputs and the final products fell within the notified specified goods. The resulting duty demand was unsustainable. en-us Wed, 26 Jun 2013 00:00:00 +0530 Tue, 22 Apr 2014 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240364 Exemption notification for small-scale clearances was interpreted as a whole, with Explanation VI excluding captive clearances of specified inputs used within the factory for manufacture of specified goods from the aggregate value of clearances. On that reading, parts of wick stoves captively consumed in making wick stoves were not to be added to turnover for denial of the exemption, because both the inputs and the final products fell within the notified specified goods. The resulting duty demand was unsustainable. Case-Laws Central Excise Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240364