https://www.taxtmi.com/caselaws?id=40900 For rebate under a sugar excise exemption notification, production at a company's own factory could not be clubbed with production at a separate partnership unit where the company had only joint control. The notification's proviso was construed purposively, with the controlling factor being the person or entity actually responsible for manufacture at each factory. Because the Meerut mill was solely controlled by the petitioner, while the Bijnor mill was run in partnership and not under the petitioner's exclusive control, the Bijnor production was treated as distinct and not aggregable with the petitioner's own output. On that basis, the rebate claim was to be reconsidered separately. en-us Mon, 20 Oct 1980 00:00:00 +0530 Sat, 15 May 2010 16:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40900 For rebate under a sugar excise exemption notification, production at a company's own factory could not be clubbed with production at a separate partnership unit where the company had only joint control. The notification's proviso was construed purposively, with the controlling factor being the person or entity actually responsible for manufacture at each factory. Because the Meerut mill was solely controlled by the petitioner, while the Bijnor mill was run in partnership and not under the petitioner's exclusive control, the Bijnor production was treated as distinct and not aggregable with the petitioner's own output. On that basis, the rebate claim was to be reconsidered separately. Case-Laws Central Excise Mon, 20 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40900