https://www.taxtmi.com/caselaws?id=115246 Clearances of a subsidiary can be aggregated with those of the holding company for testing eligibility to small-scale industry exemption under Notification No. 175/86-C.E. where the subsidiary forms part of the same commercial arrangement. The stated principle is that production and clearance by the subsidiary may be treated as having been made for and on behalf of the holding company. On that footing, the unit's clearances during the relevant period were required to be clubbed with the holding company's clearances, and the exemption limit was to be applied on the combined basis. The exemption was therefore unavailable. en-us Wed, 30 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 11:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115246 Clearances of a subsidiary can be aggregated with those of the holding company for testing eligibility to small-scale industry exemption under Notification No. 175/86-C.E. where the subsidiary forms part of the same commercial arrangement. The stated principle is that production and clearance by the subsidiary may be treated as having been made for and on behalf of the holding company. On that footing, the unit's clearances during the relevant period were required to be clubbed with the holding company's clearances, and the exemption limit was to be applied on the combined basis. The exemption was therefore unavailable. Case-Laws Central Excise Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115246