https://www.taxtmi.com/caselaws?id=74320 Clearances from two units of the same partnership concern are attributable to one manufacturer and must be clubbed when determining eligibility for an exemption based on clearance limits; separate production locations do not create separate manufacturers. Notification No. 179/77 applies only where no process in or relating to manufacture is ordinarily carried out with the aid of power. Where the same manufacturer uses power in one unit to produce component parts subsequently assembled into finished goods at another unit without power, the power use relates to the end product and defeats the exemption. The departmental demand was sustained. en-us Mon, 27 Feb 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74320 Clearances from two units of the same partnership concern are attributable to one manufacturer and must be clubbed when determining eligibility for an exemption based on clearance limits; separate production locations do not create separate manufacturers. Notification No. 179/77 applies only where no process in or relating to manufacture is ordinarily carried out with the aid of power. Where the same manufacturer uses power in one unit to produce component parts subsequently assembled into finished goods at another unit without power, the power use relates to the end product and defeats the exemption. The departmental demand was sustained. Case-Laws Central Excise Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74320