https://www.taxtmi.com/caselaws?id=91741 For small scale exemption under Notification No. 175/86-C.E., the assessee's aggregate clearances had to include goods manufactured by it on behalf of a loan licencee, because it remained the manufacturer despite the other brand owner. However, the loan licencee's clearances from its own factory could not be clubbed with the assessee's clearances in the absence of a finding that both were the same manufacturer for the notification. The assessee had already accounted for the job-work clearances in its own turnover, so the exemption remained available. en-us Fri, 26 Feb 1999 00:00:00 +0530 Thu, 20 Oct 2011 15:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91741 For small scale exemption under Notification No. 175/86-C.E., the assessee's aggregate clearances had to include goods manufactured by it on behalf of a loan licencee, because it remained the manufacturer despite the other brand owner. However, the loan licencee's clearances from its own factory could not be clubbed with the assessee's clearances in the absence of a finding that both were the same manufacturer for the notification. The assessee had already accounted for the job-work clearances in its own turnover, so the exemption remained available. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91741