https://www.taxtmi.com/caselaws?id=110450 The SSI exemption under Notification No. 1/93-C.E. was available for one manufacturing unit even though the assessee did not claim the same exemption in another unit. The reference to a manufacturer having one or more factories governs computation of aggregate clearances and does not, by itself, bar unit-wise exemption where the notification's conditions are otherwise satisfied. The Tribunal's prior view was followed that availing credit or paying duty in one unit does not automatically disqualify a different unit from SSI exemption. en-us Fri, 26 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 18:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110450 The SSI exemption under Notification No. 1/93-C.E. was available for one manufacturing unit even though the assessee did not claim the same exemption in another unit. The reference to a manufacturer having one or more factories governs computation of aggregate clearances and does not, by itself, bar unit-wise exemption where the notification's conditions are otherwise satisfied. The Tribunal's prior view was followed that availing credit or paying duty in one unit does not automatically disqualify a different unit from SSI exemption. Case-Laws Central Excise Fri, 26 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110450