https://www.taxtmi.com/caselaws?id=264022 Where an exemption notification is framed with reference to the manufacturer and the aggregate value of clearances from one or more factories, the option to forgo exemption in a financial year applies to the manufacturer as a whole, not unit-wise. A single legal entity operating multiple units cannot claim exemption for another unit after opting to pay full duty for one unit in the same year. Exemption provisions being exceptions must be strictly construed at the eligibility stage, so the benefit was denied for the other unit. en-us Thu, 14 May 2015 00:00:00 +0530 Fri, 09 Oct 2015 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264022 Where an exemption notification is framed with reference to the manufacturer and the aggregate value of clearances from one or more factories, the option to forgo exemption in a financial year applies to the manufacturer as a whole, not unit-wise. A single legal entity operating multiple units cannot claim exemption for another unit after opting to pay full duty for one unit in the same year. Exemption provisions being exceptions must be strictly construed at the eligibility stage, so the benefit was denied for the other unit. Case-Laws Central Excise Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264022