https://www.taxtmi.com/caselaws?id=88710 The Tribunal upheld the Collector's decision that the raw material supplier was not a manufacturer under the Central Excises and Salt Act. It also ruled that the clearances by the respondents could not be clubbed with the supplier's clearances. The respondents were granted exemption under Notification No. 175/86 for Small Scale Industries as independent manufacturers. The Tribunal rejected the Revenue's appeals, emphasizing the principal-to-principal relationship between the parties and the lack of evidence to support clubbing clearances. The Collector's decision was affirmed based on established legal principles and previous judgments. en-us Mon, 07 Apr 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88710 The Tribunal upheld the Collector's decision that the raw material supplier was not a manufacturer under the Central Excises and Salt Act. It also ruled that the clearances by the respondents could not be clubbed with the supplier's clearances. The respondents were granted exemption under Notification No. 175/86 for Small Scale Industries as independent manufacturers. The Tribunal rejected the Revenue's appeals, emphasizing the principal-to-principal relationship between the parties and the lack of evidence to support clubbing clearances. The Collector's decision was affirmed based on established legal principles and previous judgments. Case-Laws Central Excise Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88710