https://www.taxtmi.com/caselaws?id=267856 Goods cleared through merchant exporters may be treated as export clearances for SSI exemption purposes where Form H and supporting export documents are produced. The Board circulars recognised Form H as proof of export in such cases, and there was no basis to limit that treatment only to goods exported directly from the manufacturer's premises. On that footing, the value of such clearances could be excluded from aggregate turnover while computing SSI exemption eligibility. The contrary appellate view, which disallowed the deduction on the assumption that the circulars applied only to direct exports, could not be sustained. en-us Thu, 07 May 2015 00:00:00 +0530 Sat, 13 Feb 2016 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267856 Goods cleared through merchant exporters may be treated as export clearances for SSI exemption purposes where Form H and supporting export documents are produced. The Board circulars recognised Form H as proof of export in such cases, and there was no basis to limit that treatment only to goods exported directly from the manufacturer's premises. On that footing, the value of such clearances could be excluded from aggregate turnover while computing SSI exemption eligibility. The contrary appellate view, which disallowed the deduction on the assumption that the circulars applied only to direct exports, could not be sustained. Case-Laws Central Excise Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267856