https://www.taxtmi.com/caselaws?id=51935 Clearances from the same factory are counted in the aggregate value for small-scale exemption under Notification No. 8/98-C.E. unless the notification expressly excludes duty-paid clearances of another manufacturer from the same premises, so the earlier manufacturer's clearances were includible. Where duty is embedded in the sale price, the assessable value must be recomputed on a cum-duty basis, and Modvat credit on inputs is allowable subject to verification of duty-paying documents. The exemption issue was resolved against the assessee, while the valuation and credit issues were resolved in its favour, leading to fresh computation and consequential relief. 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 Clearances from the same factory are counted in the aggregate value for small-scale exemption under Notification No. 8/98-C.E. unless the notification expressly excludes duty-paid clearances of another manufacturer from the same premises, so the earlier manufacturer's clearances were includible. Where duty is embedded in the sale price, the assessable value must be recomputed on a cum-duty basis, and Modvat credit on inputs is allowable subject to verification of duty-paying documents. The exemption issue was resolved against the assessee, while the valuation and credit issues were resolved in its favour, leading to fresh computation and consequential relief. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51935