https://www.taxtmi.com/caselaws?id=51978 Separate excise units with distinct licences were treated independently for Notification No. 1/93-C.E. purposes, because the phrase "by a manufacturer, from one or more factories" was read only as an aggregation rule for computing prior-year clearances. Availment of Modvat credit in one unit did not by itself disqualify exemption for clearances from another unit. The analysis also noted that the same issue had already been decided in the assessee's favour in its own case, with no shown reversal by a higher forum, reinforcing the view that the exemption remained available for the other unit. en-us Fri, 14 Feb 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51978 Separate excise units with distinct licences were treated independently for Notification No. 1/93-C.E. purposes, because the phrase "by a manufacturer, from one or more factories" was read only as an aggregation rule for computing prior-year clearances. Availment of Modvat credit in one unit did not by itself disqualify exemption for clearances from another unit. The analysis also noted that the same issue had already been decided in the assessee's favour in its own case, with no shown reversal by a higher forum, reinforcing the view that the exemption remained available for the other unit. Case-Laws Central Excise Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51978