https://www.taxtmi.com/caselaws?id=107842 Notification No. 1/93 required separate computation of clearances where specified goods were manufactured in a factory belonging to or maintained by the Government or other specified public bodies. The Tribunal held that the appellant's civil sub-division of the U.P. State Electricity Board had to be treated separately for this purpose, and clubbing of clearances was not justified. It further noted that reliance on Article 12 of the Constitution did not answer the distinct exemption question under the notification. The clubbing order was therefore unsustainable, and the separate Modvat issue did not require adjudication. en-us Mon, 02 Nov 1998 00:00:00 +0530 Tue, 27 Mar 2012 12:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107842 Notification No. 1/93 required separate computation of clearances where specified goods were manufactured in a factory belonging to or maintained by the Government or other specified public bodies. The Tribunal held that the appellant's civil sub-division of the U.P. State Electricity Board had to be treated separately for this purpose, and clubbing of clearances was not justified. It further noted that reliance on Article 12 of the Constitution did not answer the distinct exemption question under the notification. The clubbing order was therefore unsustainable, and the separate Modvat issue did not require adjudication. Case-Laws Central Excise Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107842