https://www.taxtmi.com/caselaws?id=439376 Form-H or equivalent sales tax documents can be accepted as proof of export where clearances are made directly by the exempt unit or through merchant exporters, and such export clearances are excluded from the aggregate value used to deny SSI exemption under Notification No. 8/2003-CE. On the facts, the assessee produced the relevant Form-H documents, the exports were treated as established, and the denial of SSI exemption could not be sustained. en-us Thu, 22 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 07:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439376 Form-H or equivalent sales tax documents can be accepted as proof of export where clearances are made directly by the exempt unit or through merchant exporters, and such export clearances are excluded from the aggregate value used to deny SSI exemption under Notification No. 8/2003-CE. On the facts, the assessee produced the relevant Form-H documents, the exports were treated as established, and the denial of SSI exemption could not be sustained. Case-Laws Central Excise Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439376