https://www.taxtmi.com/caselaws?id=86053 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents in a dispute over exemption eligibility under Notification No. 80/80-C.E. The department's attempt to combine the clearances of the respondents with another entity to deny the exemption was rejected. The Tribunal found that the respondents, as job workers for the other entity, did not meet the criteria for clubbing clearances and should be treated as independent manufacturers. Emphasizing the lack of evidence supporting the department's claim, the Tribunal upheld the Collector (Appeals) decision, stating that the proceedings were misdirected against the respondents. en-us Thu, 14 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86053 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents in a dispute over exemption eligibility under Notification No. 80/80-C.E. The department's attempt to combine the clearances of the respondents with another entity to deny the exemption was rejected. The Tribunal found that the respondents, as job workers for the other entity, did not meet the criteria for clubbing clearances and should be treated as independent manufacturers. Emphasizing the lack of evidence supporting the department's claim, the Tribunal upheld the Collector (Appeals) decision, stating that the proceedings were misdirected against the respondents. Case-Laws Central Excise Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86053