https://www.taxtmi.com/caselaws?id=203553 The Tribunal upheld the decision to aggregate clearances under the small scale exemption notification for manufacturers operating in the same factory premises, even if by different manufacturers during different periods of the same financial year. The appellant's argument that they should be exempt as they only started manufacturing after the previous occupants had vacated the premises was rejected. Relying on previous case laws, the Tribunal emphasized that the notification mandates clubbing of clearances from the same factory premises and dismissed the appeal. en-us Tue, 25 Jan 2011 00:00:00 +0530 Wed, 17 Aug 2011 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203553 The Tribunal upheld the decision to aggregate clearances under the small scale exemption notification for manufacturers operating in the same factory premises, even if by different manufacturers during different periods of the same financial year. The appellant's argument that they should be exempt as they only started manufacturing after the previous occupants had vacated the premises was rejected. Relying on previous case laws, the Tribunal emphasized that the notification mandates clubbing of clearances from the same factory premises and dismissed the appeal. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203553