https://www.taxtmi.com/caselaws?id=373865 A small-scale exemption under Notification No. 8/2003-C.E. was construed factory-wise for workshops belonging to or maintained by a State Government, so their clearances could not be clubbed to deny eligibility. The Tribunal distinguished earlier Revenue reliance because those decisions concerned different notifications and lacked the explanatory provision governing this exemption. On that footing, each establishment had to be examined separately for exemption entitlement, and the duty demand based on clubbing was not sustainable. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373865 A small-scale exemption under Notification No. 8/2003-C.E. was construed factory-wise for workshops belonging to or maintained by a State Government, so their clearances could not be clubbed to deny eligibility. The Tribunal distinguished earlier Revenue reliance because those decisions concerned different notifications and lacked the explanatory provision governing this exemption. On that footing, each establishment had to be examined separately for exemption entitlement, and the duty demand based on clubbing was not sustainable. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373865