https://www.taxtmi.com/caselaws?id=354590 Separate Small Scale Industry exemption was unavailable where two entities operated from a common factory premises with shared machinery, workers, capital goods and electricity, and no effective segregation of the units was shown. The exemption notification applied to the aggregate value of clearances from the factory where specified goods were cleared by one or more manufacturers, so the clearances of both units had to be clubbed for determining eligibility within the exemption limit. On those facts, the two units could not claim independent SSI treatment, and the clubbing principle governed the exemption computation. en-us Mon, 29 Jan 2018 00:00:00 +0530 Thu, 01 Feb 2018 06:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354590 Separate Small Scale Industry exemption was unavailable where two entities operated from a common factory premises with shared machinery, workers, capital goods and electricity, and no effective segregation of the units was shown. The exemption notification applied to the aggregate value of clearances from the factory where specified goods were cleared by one or more manufacturers, so the clearances of both units had to be clubbed for determining eligibility within the exemption limit. On those facts, the two units could not claim independent SSI treatment, and the clubbing principle governed the exemption computation. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354590