https://www.taxtmi.com/caselaws?id=176035 For Notification No. 9/2002-CE, goods manufactured on behalf of a loan licensee and cleared on payment of duty are excluded from the aggregate clearances used to test the exemption threshold. The Tribunal applied paragraph 3(b) and followed its earlier ruling that such clearances are not to be counted in the assessee's factory clearances for eligibility computation. The later appellate order in the assessee's own matter adopted the same interpretation, confirming that these disputed clearances were not includible and that the exemption benefit remained available. en-us Fri, 07 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176035 For Notification No. 9/2002-CE, goods manufactured on behalf of a loan licensee and cleared on payment of duty are excluded from the aggregate clearances used to test the exemption threshold. The Tribunal applied paragraph 3(b) and followed its earlier ruling that such clearances are not to be counted in the assessee's factory clearances for eligibility computation. The later appellate order in the assessee's own matter adopted the same interpretation, confirming that these disputed clearances were not includible and that the exemption benefit remained available. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176035