https://www.taxtmi.com/caselaws?id=355131 In computing aggregate value for SSI exemption, exempt finished goods are excluded, and the same principle was applied to captively used intermediate goods consumed in manufacturing exempt specified products. The CESTAT noted that the exemption scheme and its explanatory provisions were intended to prevent double counting of goods already enjoying exemption, so the value of lay flat tubings used within the factory for exempt plastic bags was not includible in aggregate clearances. On that basis, the demand was not sustainable and the assessee retained SSI exemption on the disputed clearances. en-us Tue, 12 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355131 In computing aggregate value for SSI exemption, exempt finished goods are excluded, and the same principle was applied to captively used intermediate goods consumed in manufacturing exempt specified products. The CESTAT noted that the exemption scheme and its explanatory provisions were intended to prevent double counting of goods already enjoying exemption, so the value of lay flat tubings used within the factory for exempt plastic bags was not includible in aggregate clearances. On that basis, the demand was not sustainable and the assessee retained SSI exemption on the disputed clearances. Case-Laws Central Excise Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355131