https://www.taxtmi.com/caselaws?id=72807 An excise exemption notification measured eligibility by the clearances effected by the manufacturer during the preceding financial year, so the relevant figure was the manufacturer's total clearances and not the turnover of each factory separately. Because the same manufacturer owned multiple factories and the aggregate clearances from all units exceeded the prescribed limit, the concession was unavailable. A later notification was treated only as consistent support for that reading and did not alter the plain meaning of the earlier exemption. The rule stated is that, unless a notification expressly provides otherwise, clearances from all factories belonging to one manufacturer must be clubbed for deciding exemption eligibility. en-us Wed, 04 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72807 An excise exemption notification measured eligibility by the clearances effected by the manufacturer during the preceding financial year, so the relevant figure was the manufacturer's total clearances and not the turnover of each factory separately. Because the same manufacturer owned multiple factories and the aggregate clearances from all units exceeded the prescribed limit, the concession was unavailable. A later notification was treated only as consistent support for that reading and did not alter the plain meaning of the earlier exemption. The rule stated is that, unless a notification expressly provides otherwise, clearances from all factories belonging to one manufacturer must be clubbed for deciding exemption eligibility. Case-Laws Central Excise Wed, 04 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72807