https://www.taxtmi.com/caselaws?id=74753 Where a ready-to-wear apparel factory was operated at different times by different manufacturers, Notification No. 150/71-C.E. applied the nil-rate clearance limit to the factory as a single unit. The record showed that the premises remained one licensed and approved factory, the altered premises were not separately approved, no separate licence was granted for the leased portion, and the same machinery was used throughout. On those facts, the clearances were required to be clubbed, and the exemption was confined to one aggregate limit for the factory rather than separate limits for each appellant. en-us Mon, 21 Mar 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74753 Where a ready-to-wear apparel factory was operated at different times by different manufacturers, Notification No. 150/71-C.E. applied the nil-rate clearance limit to the factory as a single unit. The record showed that the premises remained one licensed and approved factory, the altered premises were not separately approved, no separate licence was granted for the leased portion, and the same machinery was used throughout. On those facts, the clearances were required to be clubbed, and the exemption was confined to one aggregate limit for the factory rather than separate limits for each appellant. Case-Laws Central Excise Mon, 21 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74753