https://www.taxtmi.com/caselaws?id=117596 For exemption under Notification No. 8/01-C.E., the computation of the clearance limit depended on the factual setting contemplated by the notification. Clause 2(v) governed a single manufacturer clearing specified goods from one or more factories, while clause 2(vi) applied to one or more manufacturers clearing from the same factory. After a bona fide transfer of the factory, the purchaser was treated as the only manufacturer operating from two factories, so the seller's earlier clearances, already clubbed in the seller's own case, could not be re-attributed to the purchaser. The exemption was therefore to be computed on the purchaser's own aggregate clearances, and the demand and interest confirmation failed. en-us Mon, 07 Nov 2005 00:00:00 +0530 Mon, 25 Jun 2012 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117596 For exemption under Notification No. 8/01-C.E., the computation of the clearance limit depended on the factual setting contemplated by the notification. Clause 2(v) governed a single manufacturer clearing specified goods from one or more factories, while clause 2(vi) applied to one or more manufacturers clearing from the same factory. After a bona fide transfer of the factory, the purchaser was treated as the only manufacturer operating from two factories, so the seller's earlier clearances, already clubbed in the seller's own case, could not be re-attributed to the purchaser. The exemption was therefore to be computed on the purchaser's own aggregate clearances, and the demand and interest confirmation failed. Case-Laws Central Excise Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117596