https://www.taxtmi.com/caselaws?id=360491 The Tribunal ruled in favor of the respondent assessee, stating that the value of chassis used for fitting bodies on manufactured vehicles should not be included in the aggregate clearances for exemption as a Small Scale Industrial unit. The High Court upheld this decision, emphasizing that the value of chassis, being a specified good used as an input for further manufacture, should be excluded from the assessee's aggregate clearances for home consumption. Consequently, the respondent assessee was entitled to exemption from excise duties, and the Tax Appeal was dismissed in their favor. en-us Thu, 08 Mar 2018 00:00:00 +0530 Mon, 05 Nov 2018 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360491 The Tribunal ruled in favor of the respondent assessee, stating that the value of chassis used for fitting bodies on manufactured vehicles should not be included in the aggregate clearances for exemption as a Small Scale Industrial unit. The High Court upheld this decision, emphasizing that the value of chassis, being a specified good used as an input for further manufacture, should be excluded from the assessee's aggregate clearances for home consumption. Consequently, the respondent assessee was entitled to exemption from excise duties, and the Tax Appeal was dismissed in their favor. Case-Laws Central Excise Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360491