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TMI Blog2018 (5) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for further manufacture of any specified goods within the factory of production would be excluded - the Tribunal is correct in coming to the conclusion that the value of chassis would not be included in the aggregate value of the clearances of the assessee of all excisable goods for home consumption - appeal dismissed - decided against Revenue. - Tax Appeal No. 759 of 2017 - - - Dated:- 8-3-2018 - MR. B.N. KARIA AND MR. B.N. KARIA, JJ. For The Petitioner : Viral K Shah For The Respondent : Mr Nirav P Shah ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department has filed this appeal challenging the judgment of CESTAT dated 24.01.2017 raising following questions for our consideration: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee's home clearances to judge its SSI status. The second issue is consequential. If the answer of the first question is in favour of the department, the assessee would cease to be a SSI unit and would therefore not be able to avail the benefit of exemption notifications specially made available to this class of industries. Consequentially, the question would arise as to what would be the assessee's duty liability and in particular, whether it could avail cenvat credit of the goods so utilized as inputs. 4. Focusing on the first issue, the adjudicating authority as well as the Appellate Commissioner held the issue in favour of the department putting considerable stress on para 2(vii) of notification no.8 of 2003. The Tribunal, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the preceding financial year. As per this condition, the exemption would be available only as long as the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories or from a factory by one or more manufactures, does not exceed rupees three hundred lakhs in the preceding financial year. Had this been the only relevant condition, perhaps the adjudicating authority and the Appellate Commissioner were correct in their interpretation. However, paragraph 3 of the notification lays down certain parameters for ascertaining the aggregate value of the clearances for home consumption. Relevant portion of which reads as under: 3. For the purposes of determining the aggregate value of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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