https://www.taxtmi.com/caselaws?id=94460 Medicaments manufactured at another factory under a loan licence cannot be clubbed with the loan licensee's own clearances for small scale industry exemption unless the licensee exercised supervision or control over the manufacture. Where raw materials were supplied by the loan licensee but the process remained outside its supervision, the Tribunal treated the arrangement as falling within the settled rule that such outside clearances are not attributable to the licensee. On those facts, clubbing of clearances was unjustified and the demand could not be sustained. en-us Tue, 21 Sep 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94460 Medicaments manufactured at another factory under a loan licence cannot be clubbed with the loan licensee's own clearances for small scale industry exemption unless the licensee exercised supervision or control over the manufacture. Where raw materials were supplied by the loan licensee but the process remained outside its supervision, the Tribunal treated the arrangement as falling within the settled rule that such outside clearances are not attributable to the licensee. On those facts, clubbing of clearances was unjustified and the demand could not be sustained. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94460