https://www.taxtmi.com/caselaws?id=196781 For small-scale exemption under Notification No. 1/93, the aggregate value of clearances must be computed only with reference to specified goods manufactured and cleared by the unit. Waste and scrap arising incidentally in the manufacture of brass parts were not themselves manufactured goods of the assessee, and their value could not be added to the clearance value merely because the scrap was sent out for re-melting and recycling under Rule 57F(5). On that basis, the value of such scrap was held not includible in the aggregate value for exemption purposes, and the demand based on its inclusion did not survive. en-us Thu, 11 Dec 2003 00:00:00 +0530 Thu, 14 Dec 2017 14:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196781 For small-scale exemption under Notification No. 1/93, the aggregate value of clearances must be computed only with reference to specified goods manufactured and cleared by the unit. Waste and scrap arising incidentally in the manufacture of brass parts were not themselves manufactured goods of the assessee, and their value could not be added to the clearance value merely because the scrap was sent out for re-melting and recycling under Rule 57F(5). On that basis, the value of such scrap was held not includible in the aggregate value for exemption purposes, and the demand based on its inclusion did not survive. Case-Laws Central Excise Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196781