https://www.taxtmi.com/caselaws?id=379721 Clearances of excisable intermediate goods supplied to a 100% export oriented undertaking are excluded from the aggregate value of clearances for SSI exemption under Notification No. 8/2003-CE. Where the goods were admittedly received by the EOU, duly reflected in the records of both units, and used in manufacture of final products exported out of India, the turnover could not be added to the home-consumption computation merely because of alleged documentation defects. On that basis, the SSI threshold was not breached and the related demand, interest, and penalty were unsustainable. en-us Fri, 15 Feb 2019 00:00:00 +0530 Tue, 07 May 2019 07:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379721 Clearances of excisable intermediate goods supplied to a 100% export oriented undertaking are excluded from the aggregate value of clearances for SSI exemption under Notification No. 8/2003-CE. Where the goods were admittedly received by the EOU, duly reflected in the records of both units, and used in manufacture of final products exported out of India, the turnover could not be added to the home-consumption computation merely because of alleged documentation defects. On that basis, the SSI threshold was not breached and the related demand, interest, and penalty were unsustainable. Case-Laws Central Excise Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379721