https://www.taxtmi.com/caselaws?id=362999 SSI exemption under Notification No. 8/2003-C.E. was available where the appellant began manufacturing in a leased factory and its clearances during the relevant period stayed within the SSI limit. Clubbing of clearances under clause (vi) of para 2 was not justified because the earlier manufacturer had stopped manufacturing in the premises and had only cleared stock on payment of duty, with no record showing both manufacturers clearing goods from the same factory during the relevant period. On that basis, the appellant was treated as an independent manufacturer and the duty demand was set aside. en-us Fri, 09 Mar 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362999 SSI exemption under Notification No. 8/2003-C.E. was available where the appellant began manufacturing in a leased factory and its clearances during the relevant period stayed within the SSI limit. Clubbing of clearances under clause (vi) of para 2 was not justified because the earlier manufacturer had stopped manufacturing in the premises and had only cleared stock on payment of duty, with no record showing both manufacturers clearing goods from the same factory during the relevant period. On that basis, the appellant was treated as an independent manufacturer and the duty demand was set aside. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362999