https://www.taxtmi.com/circulars?id=6096 The notification's concessional exemption is computed on the basis of aggregate clearances by a manufacturer from all factories in a financial year; the option to pay excise duty at the normal rate, once exercised, must apply to subsequent clearances from all factories and cannot be applied selectively to one unit while claiming exemption for another. en-us Tue, 06 Feb 1996 00:00:00 +0530 Tue, 30 Jun 2009 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6096 The notification's concessional exemption is computed on the basis of aggregate clearances by a manufacturer from all factories in a financial year; the option to pay excise duty at the normal rate, once exercised, must apply to subsequent clearances from all factories and cannot be applied selectively to one unit while claiming exemption for another. Circulars Central Excise Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6096