https://www.taxtmi.com/caselaws?id=87313 A loan licencee was treated as a manufacturer in its own right for the purpose of Notification No. 175/86-C.E., with the Tribunal applying its earlier view that manufacturer status does not depend on ownership of the factory. Eligibility for small scale exemption under the same notification depended on the notification conditions, including aggregate value of clearances, and that question was not finally decided on merits. The exemption claim was therefore remanded for fresh consideration by the jurisdictional Commissioner of Central Excise. en-us Tue, 07 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87313 A loan licencee was treated as a manufacturer in its own right for the purpose of Notification No. 175/86-C.E., with the Tribunal applying its earlier view that manufacturer status does not depend on ownership of the factory. Eligibility for small scale exemption under the same notification depended on the notification conditions, including aggregate value of clearances, and that question was not finally decided on merits. The exemption claim was therefore remanded for fresh consideration by the jurisdictional Commissioner of Central Excise. Case-Laws Central Excise Tue, 07 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87313