https://www.taxtmi.com/caselaws?id=111493 The Tribunal held that the appellant, as an independent manufacturer, was entitled to the benefit of SSI exemption under Notification No. 175/86. The clearance value of another manufacturer, M/s. Medopharm, should not impact the appellant's eligibility. The Tribunal interpreted the notification to focus on the appellant's clearances, not those of M/s. Medopharm. Emphasizing the appellant's independent manufacturing status, the Tribunal applied previous judgments supporting separate consideration of clearances for exemption eligibility. Consequently, the Tribunal allowed the appeal and granted relief in line with established legal principles. en-us Thu, 04 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111493 The Tribunal held that the appellant, as an independent manufacturer, was entitled to the benefit of SSI exemption under Notification No. 175/86. The clearance value of another manufacturer, M/s. Medopharm, should not impact the appellant's eligibility. The Tribunal interpreted the notification to focus on the appellant's clearances, not those of M/s. Medopharm. Emphasizing the appellant's independent manufacturing status, the Tribunal applied previous judgments supporting separate consideration of clearances for exemption eligibility. Consequently, the Tribunal allowed the appeal and granted relief in line with established legal principles. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111493