https://www.taxtmi.com/caselaws?id=52024 The Supreme Court remanded the matter to the Tribunal to decide the applicability of Circular dated 1-3-56 concerning M/s. Supreme Washers Pvt. Ltd. The Court emphasized that limited companies should be treated as separate entities for exemption limit purposes. The Tribunal clarified that each limited company should be considered separately for the exemption limit, and the production of M/s. Supreme Washers Pvt. Ltd. cannot be combined with other units for assessment. The inter-relationship between different manufacturing units was examined, and the case was remanded solely to determine the Circular's applicability to M/s. Supreme Washers Pvt. Ltd. en-us Fri, 29 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52024 The Supreme Court remanded the matter to the Tribunal to decide the applicability of Circular dated 1-3-56 concerning M/s. Supreme Washers Pvt. Ltd. The Court emphasized that limited companies should be treated as separate entities for exemption limit purposes. The Tribunal clarified that each limited company should be considered separately for the exemption limit, and the production of M/s. Supreme Washers Pvt. Ltd. cannot be combined with other units for assessment. The inter-relationship between different manufacturing units was examined, and the case was remanded solely to determine the Circular's applicability to M/s. Supreme Washers Pvt. Ltd. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52024