https://www.taxtmi.com/caselaws?id=779753 Independent registered manufacturers and loan-license or job-work units clearing goods on their own account were not treated as the assessee's manufacturers merely because the assessee's brand name was used. Their clearances were therefore not clubbed with the assessee's turnover for Small Scale Exemption under Notification No. 8/2003-CE, because the decisive factor was whether the goods were manufactured on behalf of the assessee or by separate units acting independently. Where those units were independently registered and paying duty, their value could not be added to the assessee's aggregate clearances. On that basis, SSI exemption remained available and clubbing was impermissible. en-us Tue, 23 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779753 Independent registered manufacturers and loan-license or job-work units clearing goods on their own account were not treated as the assessee's manufacturers merely because the assessee's brand name was used. Their clearances were therefore not clubbed with the assessee's turnover for Small Scale Exemption under Notification No. 8/2003-CE, because the decisive factor was whether the goods were manufactured on behalf of the assessee or by separate units acting independently. Where those units were independently registered and paying duty, their value could not be added to the assessee's aggregate clearances. On that basis, SSI exemption remained available and clubbing was impermissible. Case-Laws Central Excise Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779753