https://www.taxtmi.com/caselaws?id=53089 The Tribunal ruled in favor of M/s. Tapsya Steels (P) Ltd. and M/s. Doaba Rolling Mills Ltd., holding that the value of clearance of one company should not be combined with another for small scale exemption. The Tribunal emphasized that the companies are distinct entities with separate registrations and should be treated as independent manufacturers, citing relevant trade notices and circulars. It was determined that the companies operate independently despite shared resources, and therefore, their clearances cannot be clubbed together for assessment purposes, leading to the allowance of both appeals. en-us Fri, 16 Apr 2004 00:00:00 +0530 Sat, 09 Oct 2010 15:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53089 The Tribunal ruled in favor of M/s. Tapsya Steels (P) Ltd. and M/s. Doaba Rolling Mills Ltd., holding that the value of clearance of one company should not be combined with another for small scale exemption. The Tribunal emphasized that the companies are distinct entities with separate registrations and should be treated as independent manufacturers, citing relevant trade notices and circulars. It was determined that the companies operate independently despite shared resources, and therefore, their clearances cannot be clubbed together for assessment purposes, leading to the allowance of both appeals. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53089