https://www.taxtmi.com/caselaws?id=362934 Clearances of RCC/PSC poles manufactured by separate independent contractors in the same TNEB yard could not be clubbed to deny small scale exemption under Notification No. 8/1999-C.E. The operative test was whether the arrangement was a device to split clearances through dummy units; on the facts, each contractor manufactured independently and mere use of the same premises did not make them one factory or one manufacturer. As the respondent's aggregate clearances had to be examined on its own footing, the demand based on other contractors' clearances was unsustainable, and the associated penalties also failed. The contractor, not the Electricity Board, was treated as the actual manufacturer. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 06 Jul 2018 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362934 Clearances of RCC/PSC poles manufactured by separate independent contractors in the same TNEB yard could not be clubbed to deny small scale exemption under Notification No. 8/1999-C.E. The operative test was whether the arrangement was a device to split clearances through dummy units; on the facts, each contractor manufactured independently and mere use of the same premises did not make them one factory or one manufacturer. As the respondent's aggregate clearances had to be examined on its own footing, the demand based on other contractors' clearances was unsustainable, and the associated penalties also failed. The contractor, not the Electricity Board, was treated as the actual manufacturer. Case-Laws Central Excise Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362934