https://www.taxtmi.com/caselaws?id=51935 The Tribunal held that the benefit of Notification No. 8/98-C.E. was not available to goods manufactured by M/s. Nirula & Company (P) Ltd. The Tribunal ruled that clearances by M/s. Nirula Corner House Ltd. needed to be considered in calculating the aggregate value for the exemption, as they did not fall under the exclusions listed in the notification. The Tribunal also addressed the computation of duty, emphasizing the exclusion of the excise duty element from the sale value and remanding the matter for re-computation of duty and allowing Modvat credit based on duty paying documents provided by the Appellants. en-us Wed, 18 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51935 The Tribunal held that the benefit of Notification No. 8/98-C.E. was not available to goods manufactured by M/s. Nirula & Company (P) Ltd. The Tribunal ruled that clearances by M/s. Nirula Corner House Ltd. needed to be considered in calculating the aggregate value for the exemption, as they did not fall under the exclusions listed in the notification. The Tribunal also addressed the computation of duty, emphasizing the exclusion of the excise duty element from the sale value and remanding the matter for re-computation of duty and allowing Modvat credit based on duty paying documents provided by the Appellants. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51935