https://www.taxtmi.com/caselaws?id=54642 Clearances from an independent job-worker's factory are not to be clubbed with the appellant's clearances for small scale industry exemption unless the assessee exercises supervision and control over the manufacture so that the other unit becomes a mere extension of the assessee. Mere supply of raw materials, brand specifications, or quality control is insufficient by itself to justify aggregation where the manufacturing unit remains independently operated under a contractual arrangement. On the stated facts, the independent unit's goods could not be treated as manufactured by the appellant, and the exemption entitlement had to be examined separately. en-us Tue, 25 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54642 Clearances from an independent job-worker's factory are not to be clubbed with the appellant's clearances for small scale industry exemption unless the assessee exercises supervision and control over the manufacture so that the other unit becomes a mere extension of the assessee. Mere supply of raw materials, brand specifications, or quality control is insufficient by itself to justify aggregation where the manufacturing unit remains independently operated under a contractual arrangement. On the stated facts, the independent unit's goods could not be treated as manufactured by the appellant, and the exemption entitlement had to be examined separately. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54642