https://www.taxtmi.com/caselaws?id=125273 Notification No. 108/95-C.E. was applied as operating in favour of the manufacturer, not separately for each production unit. The exemption could not be denied merely because the original certificate contemplated 50% clearance from one unit and 50% from another, where the certificate related to the same manufacturer, no separate certificate was required for different units, and the customer later amended the order to allow full supply from the Silvassa unit. As the entire supply came from one unit of the same manufacturer and satisfied the notification requirements, the exemption remained available. en-us Thu, 05 Feb 2009 00:00:00 +0530 Mon, 22 Oct 2012 13:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125273 Notification No. 108/95-C.E. was applied as operating in favour of the manufacturer, not separately for each production unit. The exemption could not be denied merely because the original certificate contemplated 50% clearance from one unit and 50% from another, where the certificate related to the same manufacturer, no separate certificate was required for different units, and the customer later amended the order to allow full supply from the Silvassa unit. As the entire supply came from one unit of the same manufacturer and satisfied the notification requirements, the exemption remained available. Case-Laws Central Excise Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125273