https://www.taxtmi.com/caselaws?id=50315 A captively consumed intermediate product used within the same factory to manufacture envelopes chargeable to nil rate of duty was excluded from the aggregate value of clearances under Notification No. 1/93. The notification's exclusionary explanations covered nil-rated or exempt clearances and specified inputs used in-house for manufacture of specified goods, so the value of reinforced paper could not be counted to deny small scale exemption. On that basis, the demand and penalty were unsustainable, and the exemption remained available on the facts. en-us Wed, 15 Mar 2000 00:00:00 +0530 Sat, 21 Aug 2010 10:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50315 A captively consumed intermediate product used within the same factory to manufacture envelopes chargeable to nil rate of duty was excluded from the aggregate value of clearances under Notification No. 1/93. The notification's exclusionary explanations covered nil-rated or exempt clearances and specified inputs used in-house for manufacture of specified goods, so the value of reinforced paper could not be counted to deny small scale exemption. On that basis, the demand and penalty were unsustainable, and the exemption remained available on the facts. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50315