https://www.taxtmi.com/caselaws?id=52024 A limited company was treated as a separate legal entity for excise exemption purposes, so its production could not be clubbed with the production of other units merely because of common inter-relationship. Applying the relevant departmental circulars and the 1956 clarification, the Tribunal held that each public or private limited company manufacturing goods was entitled to a separate exemption limit. The earlier finding of inter-relationship between the units was left undisturbed, but the remand was confined to the effect of the circular on the limited company unit. 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 A limited company was treated as a separate legal entity for excise exemption purposes, so its production could not be clubbed with the production of other units merely because of common inter-relationship. Applying the relevant departmental circulars and the 1956 clarification, the Tribunal held that each public or private limited company manufacturing goods was entitled to a separate exemption limit. The earlier finding of inter-relationship between the units was left undisturbed, but the remand was confined to the effect of the circular on the limited company unit. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52024