https://www.taxtmi.com/caselaws?id=336678 SSI exemption was denied because the assessee did not correctly compute aggregate clearances by including the full value of goods manufactured and cleared, and also failed to prove that the disputed amounts represented genuine job work. In the absence of supporting evidence, the lower authorities' finding that the clearances had been wrongly calculated was sustained. On that basis, the claim to small scale industry exemption failed and the rejection of the exemption claim was upheld. en-us Tue, 31 May 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336678 SSI exemption was denied because the assessee did not correctly compute aggregate clearances by including the full value of goods manufactured and cleared, and also failed to prove that the disputed amounts represented genuine job work. In the absence of supporting evidence, the lower authorities' finding that the clearances had been wrongly calculated was sustained. On that basis, the claim to small scale industry exemption failed and the rejection of the exemption claim was upheld. Case-Laws Central Excise Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336678