https://www.taxtmi.com/caselaws?id=77543 Small scale exemption under Notification No. 1/93-C.E. is unavailable where the aggregate clearances from the same factory by one or more manufacturers exceed the prescribed ceiling in the relevant period. On takeover of a unit, clearances made by the predecessor and the appellant could be clubbed because the factory remained the same and the combined clearances crossed the limit under para 2, clause (b). The exemption therefore did not apply to the appellant, and the clubbing of clearances was held to be correct. en-us Tue, 12 Jan 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77543 Small scale exemption under Notification No. 1/93-C.E. is unavailable where the aggregate clearances from the same factory by one or more manufacturers exceed the prescribed ceiling in the relevant period. On takeover of a unit, clearances made by the predecessor and the appellant could be clubbed because the factory remained the same and the combined clearances crossed the limit under para 2, clause (b). The exemption therefore did not apply to the appellant, and the clubbing of clearances was held to be correct. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77543