Captive consumption

HI

My client is a manufacture manufacuring exempetd good but he also manufacture intermeadte produce which is excisable and captively consumed, i want to know that for SSI Exemption bsaed on turnover i sopposed to considerd which turnover ? whether i considered turnover of final product which is exempt or i considered turnover that it captivly consumed intermideate product ?

Turnover of Final Product which is Exempt ?

or

Turnover of intermediate product which is uesd for capitively consumed ?

for SSI Exemption based on Turnover Limit 150 Lakhs