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    <title>2017 (3) TMI 1632 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals filed by the appellant, setting aside the order denying the S.S.I. Exemption. Following the precedent set by the Supreme Court, the Tribunal held that the value of goods obtained on a job-work basis should be excluded from the turnover calculation. This exclusion brought the turnover of the appellant below the threshold for the exemption, leading to a favorable outcome for the appellant.</description>
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      <description>The Tribunal allowed the appeals filed by the appellant, setting aside the order denying the S.S.I. Exemption. Following the precedent set by the Supreme Court, the Tribunal held that the value of goods obtained on a job-work basis should be excluded from the turnover calculation. This exclusion brought the turnover of the appellant below the threshold for the exemption, leading to a favorable outcome for the appellant.</description>
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