https://www.taxtmi.com/caselaws?id=72840 Factory-based exemption ceilings require aggregation of clearances made from the same factory by different manufacturers where the notification is framed on a factory-level limit. On the admitted facts, the combined clearances of the appellant and the other concern exceeded the prescribed ceiling, so exemption was unavailable and the clearances were rightly clubbed. Excise duty, however, is chargeable on the actual manufacturer of the goods; where production and clearance are attributable to two manufacturers operating from the same premises, the total duty liability must be apportioned between them according to their respective clearances. The exemption denial was sustained, but the duty demand was modified to reflect apportionment. en-us Tue, 24 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 14:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72840 Factory-based exemption ceilings require aggregation of clearances made from the same factory by different manufacturers where the notification is framed on a factory-level limit. On the admitted facts, the combined clearances of the appellant and the other concern exceeded the prescribed ceiling, so exemption was unavailable and the clearances were rightly clubbed. Excise duty, however, is chargeable on the actual manufacturer of the goods; where production and clearance are attributable to two manufacturers operating from the same premises, the total duty liability must be apportioned between them according to their respective clearances. The exemption denial was sustained, but the duty demand was modified to reflect apportionment. Case-Laws Central Excise Tue, 24 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72840