https://www.taxtmi.com/caselaws?id=166086 A general small-scale exemption notification was construed as intended for qualifying small-scale units, and Government of India departmental production centres could not claim its benefit as a single manufacturer without material showing that the manufacturer as a whole satisfied the prescribed conditions. The plea that manufacture was confined to centres in Kerala was rejected because there was no evidence that the Government of India had no other production centres elsewhere in India producing excisable goods covered by the notification. The exemption claim therefore failed. en-us Thu, 12 May 1983 00:00:00 +0530 Mon, 25 Aug 2014 14:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166086 A general small-scale exemption notification was construed as intended for qualifying small-scale units, and Government of India departmental production centres could not claim its benefit as a single manufacturer without material showing that the manufacturer as a whole satisfied the prescribed conditions. The plea that manufacture was confined to centres in Kerala was rejected because there was no evidence that the Government of India had no other production centres elsewhere in India producing excisable goods covered by the notification. The exemption claim therefore failed. Case-Laws Central Excise Thu, 12 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166086