https://www.taxtmi.com/caselaws?id=43045 A loan licencee manufacturing goods at another person's factory is recognised under excise law, and that status cannot be disregarded merely because the production takes place on borrowed premises. The clearances are therefore to be assessed in accordance with the recognised loan licence arrangement, subject to the applicable conditions. However, exemption under Notification No. 80/80 depends on proof that the prescribed aggregate clearance ceiling was not exceeded, and the benefit cannot be presumed without supporting material. In the absence of such evidence, exemption is unavailable, though the claimant may approach the proper officer with relevant records. en-us Fri, 15 Mar 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43045 A loan licencee manufacturing goods at another person's factory is recognised under excise law, and that status cannot be disregarded merely because the production takes place on borrowed premises. The clearances are therefore to be assessed in accordance with the recognised loan licence arrangement, subject to the applicable conditions. However, exemption under Notification No. 80/80 depends on proof that the prescribed aggregate clearance ceiling was not exceeded, and the benefit cannot be presumed without supporting material. In the absence of such evidence, exemption is unavailable, though the claimant may approach the proper officer with relevant records. Case-Laws Central Excise Fri, 15 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43045