https://www.taxtmi.com/caselaws?id=153886 A small scale exemption notification, as amended, was interpreted to allow a manufacturer with more than one factory to exercise the exemption option unit-wise. The aggregate-clearance conditions remained relevant to overall eligibility, but they did not require uniform treatment of every unit for the purpose of opting out of exemption and paying duty at the applicable rate for a financial year. In the absence of express wording requiring identical election across all factories, one unit could claim the exemption while another unit of the same manufacturer did not. This reading aligned with earlier Tribunal decisions on the notification. en-us Tue, 15 Dec 2009 00:00:00 +0530 Thu, 01 Aug 2013 14:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153886 A small scale exemption notification, as amended, was interpreted to allow a manufacturer with more than one factory to exercise the exemption option unit-wise. The aggregate-clearance conditions remained relevant to overall eligibility, but they did not require uniform treatment of every unit for the purpose of opting out of exemption and paying duty at the applicable rate for a financial year. In the absence of express wording requiring identical election across all factories, one unit could claim the exemption while another unit of the same manufacturer did not. This reading aligned with earlier Tribunal decisions on the notification. Case-Laws Central Excise Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153886