https://www.taxtmi.com/caselaws?id=354234 Common directors or common ownership are insufficient, by themselves, to club clearances of separately incorporated companies for denial of small scale exemption where the units maintain distinct factories, management, staff and registrations. The exemption scheme treats a limited company as a separate manufacturer, and the Board's circular supports separate exemption limits for each company. On the stated facts, the units were independent legal and commercial entities manufacturing different products, so their clearances could not be aggregated and separate small scale exemption remained available. en-us Fri, 05 Jan 2018 00:00:00 +0530 Mon, 26 Feb 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354234 Common directors or common ownership are insufficient, by themselves, to club clearances of separately incorporated companies for denial of small scale exemption where the units maintain distinct factories, management, staff and registrations. The exemption scheme treats a limited company as a separate manufacturer, and the Board's circular supports separate exemption limits for each company. On the stated facts, the units were independent legal and commercial entities manufacturing different products, so their clearances could not be aggregated and separate small scale exemption remained available. Case-Laws Central Excise Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354234