https://www.taxtmi.com/caselaws?id=246699 SSI exemption depends on the aggregate clearances of all excisable goods manufactured by the same manufacturer in one or more factories during the relevant previous financial year. A separately registered excise unit does not become an independent manufacturer merely because it is organised as a distinct division. The chemical division was part of the same company that also operated another manufacturing division, so its clearances had to be clubbed with the clearances of the other unit for exemption eligibility. The chemical division was therefore not entitled to claim SSI exemption on an independent basis, and the Revenue's position on clubbing of clearances prevailed. en-us Tue, 11 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246699 SSI exemption depends on the aggregate clearances of all excisable goods manufactured by the same manufacturer in one or more factories during the relevant previous financial year. A separately registered excise unit does not become an independent manufacturer merely because it is organised as a distinct division. The chemical division was part of the same company that also operated another manufacturing division, so its clearances had to be clubbed with the clearances of the other unit for exemption eligibility. The chemical division was therefore not entitled to claim SSI exemption on an independent basis, and the Revenue's position on clubbing of clearances prevailed. Case-Laws Central Excise Tue, 11 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246699