Ssi doubts plzzzz help!!!

Hi Guyzz,,,HAPPY DIWALI TO ALL :)

I have some doubts in SSI topic please clear my doubts.

1. As per circular 57/88 input removed AS SUCH will not be included in 400/150 lakh limits.But what about CAPITAL good removed AS SUCH?? Same treatment will also aplly for cap goods removed as such??????

      2. 150 lakh apply to taxable turnover that is if total turnover is 250 lakh then 250-150=100 lakh will be taxable. Tax will be calculated on 100 lakh but i came across a solution in a book which is as under.

Turnover(inc E.D) =19316832

Less- SSI Exemp=15000000

Cum duty price on which no exemp available=4316832

Less- E.D(4316832*12.36/112.36)= 474867

Assessable value of unxexempt portion =3841965

But as per my view it should be like this

Turnover(inc E.D) =19316832

Less-E.D (19316832*12,36/112.36)=2124920

Turnover(excluding E.D) =17191912

Less- SSI Exemp =15000000

Taxable Turnover =2191912

E.D 12.36% =270920

What is the right solution????