https://www.taxtmi.com/caselaws?id=169990 A manufacturing unit owned and controlled by the State Government fell within the SSI exemption notification that barred clubbing of clearances from a factory belonging to or maintained by the Central or a State Government. On the facts, both the respondent unit and the sister concern were under RAJFED, whose shareholding and management were controlled by the Government of Rajasthan, and the Revenue did not dispute that factual foundation. The clearances of the respondent unit were therefore not liable to be clubbed with those of the sister unit, and SSI exemption remained available. en-us Wed, 20 Aug 2014 00:00:00 +0530 Wed, 13 May 2015 11:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169990 A manufacturing unit owned and controlled by the State Government fell within the SSI exemption notification that barred clubbing of clearances from a factory belonging to or maintained by the Central or a State Government. On the facts, both the respondent unit and the sister concern were under RAJFED, whose shareholding and management were controlled by the Government of Rajasthan, and the Revenue did not dispute that factual foundation. The clearances of the respondent unit were therefore not liable to be clubbed with those of the sister unit, and SSI exemption remained available. Case-Laws Central Excise Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169990