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of <h1>Excise Duty Concession Clarification: Independent State/Central Govt Factories Not Eligible for Collective Exemption Under Notification No. 175/86-C.E.</h1> The circular clarifies the application of Explanation V of notification No. 175/86-C.E., dated 1-3-1986, concerning excise duty concessions for State/Central Government undertakings. It addresses doubts about whether clearances from multiple factories of a State Government undertaking should be considered collectively for Small Scale Exemption Scheme eligibility. The Ministry of Finance clarifies that factories owned by independent industrial corporations, even if they are State or Central Government undertakings, are not covered under Explanation V. Therefore, the exemption benefit does not extend to such factories, and clearances should not be clubbed for excise duty concession purposes.
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