https://www.taxtmi.com/caselaws?id=170562 Clearances of goods manufactured by independent job workers could not be clubbed with the appellant's own clearances for denial of small scale exemption because the job workers were genuine manufacturers and the appellant's supply of raw material did not make it the excise manufacturer. The appellant's own production was separately accounted for, so there was no basis to aggregate the clearances. Affixing the brand name by stencil in the godown was not a manufacturing activity. The resulting demand of duty and penalty were therefore unsustainable. en-us Fri, 08 Oct 2010 00:00:00 +0530 Tue, 02 Jun 2015 14:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170562 Clearances of goods manufactured by independent job workers could not be clubbed with the appellant's own clearances for denial of small scale exemption because the job workers were genuine manufacturers and the appellant's supply of raw material did not make it the excise manufacturer. The appellant's own production was separately accounted for, so there was no basis to aggregate the clearances. Affixing the brand name by stencil in the godown was not a manufacturing activity. The resulting demand of duty and penalty were therefore unsustainable. Case-Laws Central Excise Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170562