https://www.taxtmi.com/caselaws?id=153728 SSI exemption under Notification No. 9/98-C.E. is determined by the notification's own conditions, including the prescribed clearance limit, and not by a mere relationship between directors of the manufacturer and directors of the lessor. Where the assessee manufactures and clears goods in its own independent capacity from a leased factory, relatedness of directors alone is not a basis to deny the benefit. The analysis also notes that the case did not involve clubbing of clearances from different factories of the same manufacturer or production by different manufacturers in the same factory, and on that footing the duty demand and penalties were held unsustainable. en-us Wed, 09 Dec 2009 00:00:00 +0530 Mon, 29 Jul 2013 11:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153728 SSI exemption under Notification No. 9/98-C.E. is determined by the notification's own conditions, including the prescribed clearance limit, and not by a mere relationship between directors of the manufacturer and directors of the lessor. Where the assessee manufactures and clears goods in its own independent capacity from a leased factory, relatedness of directors alone is not a basis to deny the benefit. The analysis also notes that the case did not involve clubbing of clearances from different factories of the same manufacturer or production by different manufacturers in the same factory, and on that footing the duty demand and penalties were held unsustainable. Case-Laws Central Excise Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153728