https://www.taxtmi.com/caselaws?id=100909 Where an exemption notification limits clearances by reference to a factory, clearances from the same premises by two manufacturers in the same financial year must be aggregated if the notification does not define "factory" differently. Applying the ordinary meaning of factory as the place where manufacture is carried on, the combined clearances were treated as one for the prescribed ceiling. As the aggregate exceeded the limit, the exemption could not extend to the excess clearances, and the Revenue's contention on the demand issue succeeded. The matter was remanded only for consideration of the limitation plea. en-us Mon, 05 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100909 Where an exemption notification limits clearances by reference to a factory, clearances from the same premises by two manufacturers in the same financial year must be aggregated if the notification does not define "factory" differently. Applying the ordinary meaning of factory as the place where manufacture is carried on, the combined clearances were treated as one for the prescribed ceiling. As the aggregate exceeded the limit, the exemption could not extend to the excess clearances, and the Revenue's contention on the demand issue succeeded. The matter was remanded only for consideration of the limitation plea. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100909