Value of non-excisable and exempted goods should be excluded to decide eligibility of SSI exemption

CESTAT, New Delhi bench held that for deciding eligibility to SSI-exemption Notification, turnover is to be computed as follows : (a) value of nonexcisable and exempted excisable goods is to be excluded; (b) value is to be computed at transaction value, as per Central Excise Act and valuation rules; and (c) value of goods liable to duty based on retail sale price, is to be computed after giving benefit of abatement from retail sale price.