https://www.taxtmi.com/caselaws?id=124181 Notification No. 1/93-C.E. was applied on the basis that a small scale manufacturer could avail exemption for clearances from one unit while paying duty on clearances from another unit. The analysis accepted selective use of the exemption and found that, even after clubbing the clearances of both units, the aggregate remained within the exemption limit. The Kolkata unit's clearances therefore qualified for small scale exemption, and the denial of benefit was set aside. en-us Wed, 28 Feb 2007 00:00:00 +0530 Wed, 26 Sep 2012 15:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124181 Notification No. 1/93-C.E. was applied on the basis that a small scale manufacturer could avail exemption for clearances from one unit while paying duty on clearances from another unit. The analysis accepted selective use of the exemption and found that, even after clubbing the clearances of both units, the aggregate remained within the exemption limit. The Kolkata unit's clearances therefore qualified for small scale exemption, and the denial of benefit was set aside. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124181