Clubbing of clearances of various firms - Different firms to be treated as different manufacturers for exemption limit - Regarding

Manufacturer classification: distinct firms get separate exemption limits, while a single manufacturer's multiple factories are aggregated.

The operative rule treats the identity of the manufacturer as decisive for aggregating clearances under the exemption notification: different firms are normally separate manufacturers entitled to separate exemption limits, limited companies are distinct entities, and where the same manufacturer controls multiple factories their clearances must be combined; whether partnerships with common partners constitute the same manufacturer is a question of fact determined by factors such as partnership composition, existence of factory, licence and nature of goods.