https://www.taxtmi.com/caselaws?id=81403 In central excise, goods manufactured by an independent licensed unit cannot be treated as clearances of the raw-material supplier merely because the raw materials were supplied by that supplier. The actual manufacturer is the person who carries out the manufacturing activity, and clubbing is possible only if the alleged beneficiary is shown to have itself undertaken manufacture under its own supervision and control, such as by hiring the premises and equipment. As no evidence showed that the assessee controlled the outside unit's operations, the unit's clearances could not be added to the assessee's own clearances for Notification No. 85/85, and the exemption limit remained available. en-us Fri, 21 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 14:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81403 In central excise, goods manufactured by an independent licensed unit cannot be treated as clearances of the raw-material supplier merely because the raw materials were supplied by that supplier. The actual manufacturer is the person who carries out the manufacturing activity, and clubbing is possible only if the alleged beneficiary is shown to have itself undertaken manufacture under its own supervision and control, such as by hiring the premises and equipment. As no evidence showed that the assessee controlled the outside unit's operations, the unit's clearances could not be added to the assessee's own clearances for Notification No. 85/85, and the exemption limit remained available. Case-Laws Central Excise Fri, 21 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81403