https://www.taxtmi.com/caselaws?id=165695 The concessional excise duty exemption under Notification No. 47/1972 was treated as applying to the manufacturer as a single entity, not separately to each factory. The notification made eligibility depend on the total value of tyres cleared by that manufacturer in the preceding financial year, and its language did not tie the concession to licensed premises or individual units. Separate excise licences for different factories did not expand the exemption. Because the Madras and Goa units belonged to the same manufacturer, their clearances had to be aggregated for testing the monetary threshold, and the concessional rate was unavailable. en-us Wed, 06 Aug 1980 00:00:00 +0530 Thu, 07 Aug 2014 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165695 The concessional excise duty exemption under Notification No. 47/1972 was treated as applying to the manufacturer as a single entity, not separately to each factory. The notification made eligibility depend on the total value of tyres cleared by that manufacturer in the preceding financial year, and its language did not tie the concession to licensed premises or individual units. Separate excise licences for different factories did not expand the exemption. Because the Madras and Goa units belonged to the same manufacturer, their clearances had to be aggregated for testing the monetary threshold, and the concessional rate was unavailable. Case-Laws Central Excise Wed, 06 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165695