https://www.taxtmi.com/caselaws?id=339194 Clearances supplied to an Ordnance Factory under Notification No. 64/95-CE were excluded from the aggregate value of clearances for computing eligibility under the SSI exemption in Notification No. 8/2003-CE. The Tribunal treated those supplies as concessional-clearance transactions covered by the specific notification, and held that their exclusion brought the preceding year's turnover below the prescribed threshold. The markings on the goods were only supply identifiers for the Ordnance Factory and did not change the character of the clearances for this computation. SSI exemption under Notification No. 8/2003-CE therefore remained available. en-us Fri, 06 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339194 Clearances supplied to an Ordnance Factory under Notification No. 64/95-CE were excluded from the aggregate value of clearances for computing eligibility under the SSI exemption in Notification No. 8/2003-CE. The Tribunal treated those supplies as concessional-clearance transactions covered by the specific notification, and held that their exclusion brought the preceding year's turnover below the prescribed threshold. The markings on the goods were only supply identifiers for the Ordnance Factory and did not change the character of the clearances for this computation. SSI exemption under Notification No. 8/2003-CE therefore remained available. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339194