https://www.taxtmi.com/caselaws?id=84996 For a slab exemption applying to goods cleared by or on behalf of one manufacturer from one or more factories, clearances from multiple units of the same manufacturer must be aggregated. Authorities concerning genuine loan licencees or independent job workers were distinguished because the present case involved two units owned and operated by the same company. On that footing, the clearances of both units were rightly clubbed for eligibility under the notification, and the exemption claim failed. en-us Thu, 05 Oct 1995 00:00:00 +0530 Tue, 02 Aug 2011 10:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84996 For a slab exemption applying to goods cleared by or on behalf of one manufacturer from one or more factories, clearances from multiple units of the same manufacturer must be aggregated. Authorities concerning genuine loan licencees or independent job workers were distinguished because the present case involved two units owned and operated by the same company. On that footing, the clearances of both units were rightly clubbed for eligibility under the notification, and the exemption claim failed. Case-Laws Central Excise Thu, 05 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84996