https://www.taxtmi.com/caselaws?id=46509 For SSI exemption under Notification No. 175/86, the value of specified inputs used in manufacturing exempt final products must be excluded while computing aggregate clearances. The Court read Explanations II and III together and held that this exclusion applies where both the inputs and final products are specified goods under the notification. A separate claim for intermediate-product exemption under Notification No. 217/86 does not defeat the exclusion if the inputs are otherwise covered by the SSI notification. The excise authorities may still verify whether the inputs were actually used in the relevant final products cleared under Notification No. 175/86. en-us Wed, 12 Mar 2003 00:00:00 +0530 Sat, 21 Jun 2014 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46509 For SSI exemption under Notification No. 175/86, the value of specified inputs used in manufacturing exempt final products must be excluded while computing aggregate clearances. The Court read Explanations II and III together and held that this exclusion applies where both the inputs and final products are specified goods under the notification. A separate claim for intermediate-product exemption under Notification No. 217/86 does not defeat the exclusion if the inputs are otherwise covered by the SSI notification. The excise authorities may still verify whether the inputs were actually used in the relevant final products cleared under Notification No. 175/86. Case-Laws Central Excise Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46509