https://www.taxtmi.com/caselaws?id=268928 Small scale industry exemption under Notification No. 7/97-CE was available only where aggregate clearances from all factories of the same manufacturer stayed within the prescribed limit. On the facts stated, the assessee ran two factories, one for cloth and the other for Polymer Vinyl Acetate and adhesives, and the common balance sheet showed both units belonged to the same manufacturer. Separate entrances, staff, or excise registrations did not prevent clubbing because the notification required aggregation of clearances from all factories of the manufacturer. Earlier decisions relied on by the assessee were distinguished, while the principle in Gammon Far Chems was applied to support clubbing of clearances. en-us Thu, 26 Nov 2015 00:00:00 +0530 Tue, 03 May 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268928 Small scale industry exemption under Notification No. 7/97-CE was available only where aggregate clearances from all factories of the same manufacturer stayed within the prescribed limit. On the facts stated, the assessee ran two factories, one for cloth and the other for Polymer Vinyl Acetate and adhesives, and the common balance sheet showed both units belonged to the same manufacturer. Separate entrances, staff, or excise registrations did not prevent clubbing because the notification required aggregation of clearances from all factories of the manufacturer. Earlier decisions relied on by the assessee were distinguished, while the principle in Gammon Far Chems was applied to support clubbing of clearances. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268928