https://www.taxtmi.com/circulars?id=6394 The operative rule treats the identity of the manufacturer as decisive for aggregating clearances under the exemption notification: different firms are normally separate manufacturers entitled to separate exemption limits, limited companies are distinct entities, and where the same manufacturer controls multiple factories their clearances must be combined; whether partnerships with common partners constitute the same manufacturer is a question of fact determined by factors such as partnership composition, existence of factory, licence and nature of goods. en-us Fri, 29 May 1992 00:00:00 +0530 Fri, 03 Jul 2009 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6394 The operative rule treats the identity of the manufacturer as decisive for aggregating clearances under the exemption notification: different firms are normally separate manufacturers entitled to separate exemption limits, limited companies are distinct entities, and where the same manufacturer controls multiple factories their clearances must be combined; whether partnerships with common partners constitute the same manufacturer is a question of fact determined by factors such as partnership composition, existence of factory, licence and nature of goods. Circulars Central Excise Fri, 29 May 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6394