https://www.taxtmi.com/caselaws?id=350398 Goods sold to a merchant exporter and backed by Form 14B were treated as export clearances for SSI exemption purposes, because the sales tax form correlated the manufacturer's invoice with the actual export and satisfied the simplified export procedure for exempted units. A narrow view that export must take place directly from the manufacturer's factory was rejected, as the manufacturer's role ends on supply to the merchant exporter and the export documentation is completed thereafter. Clearances so supported are excluded from the aggregate value of clearances, subject to factual verification that the relevant supplies were covered by Form 14B. The matter was remanded for that correlation check. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 05 Mar 2019 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350398 Goods sold to a merchant exporter and backed by Form 14B were treated as export clearances for SSI exemption purposes, because the sales tax form correlated the manufacturer's invoice with the actual export and satisfied the simplified export procedure for exempted units. A narrow view that export must take place directly from the manufacturer's factory was rejected, as the manufacturer's role ends on supply to the merchant exporter and the export documentation is completed thereafter. Clearances so supported are excluded from the aggregate value of clearances, subject to factual verification that the relevant supplies were covered by Form 14B. The matter was remanded for that correlation check. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350398