https://www.taxtmi.com/caselaws?id=85518 Clearances by independent outside manufacturers could not be added to the respondent's clearances for eligibility under Notification No. 77/85-C.E. because the record showed no evidence that those units were dummy units or hired labour for the respondent. Mere supply of raw materials, or invoicing arrangements, was insufficient to justify clubbing their turnover with the respondent's value of clearances. The exemption therefore remained available on that basis. en-us Thu, 11 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85518 Clearances by independent outside manufacturers could not be added to the respondent's clearances for eligibility under Notification No. 77/85-C.E. because the record showed no evidence that those units were dummy units or hired labour for the respondent. Mere supply of raw materials, or invoicing arrangements, was insufficient to justify clubbing their turnover with the respondent's value of clearances. The exemption therefore remained available on that basis. Case-Laws Central Excise Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85518