https://www.taxtmi.com/caselaws?id=42793 A loan licensee who manufactures goods on its own account under its control and supervision, even in another factory, is treated as a manufacturer for excise purposes. The exemption notification's clubbing provisions for clearances from the same factory were upheld as valid conditions designed to preserve the exemption ceiling and were not found ultra vires the Act or Article 14. Genuine loan licensees in SSI factories may still claim the exemption, provided the notification's conditions, authorisation and excise formalities are satisfied. The denial orders were quashed and the matter was remanded for fresh consideration on the correct legal basis. en-us Tue, 02 May 1989 00:00:00 +0530 Mon, 14 Jun 2010 13:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42793 A loan licensee who manufactures goods on its own account under its control and supervision, even in another factory, is treated as a manufacturer for excise purposes. The exemption notification's clubbing provisions for clearances from the same factory were upheld as valid conditions designed to preserve the exemption ceiling and were not found ultra vires the Act or Article 14. Genuine loan licensees in SSI factories may still claim the exemption, provided the notification's conditions, authorisation and excise formalities are satisfied. The denial orders were quashed and the matter was remanded for fresh consideration on the correct legal basis. Case-Laws Central Excise Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42793