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2011 (1) TMI 231 - CESTAT, CHENNAISSI Exemption - Clubbing of clearance - two manufacturers - one premises - the previous occupant of the factory moved out of the factory along with all the machinery and the appellants moved into a vacant factory premises with their own machinery - clearances of the goods from one factory during the financial year by manufacturers require to be clubbed and the clearances in excesses of the limits will not be entitled to exemption under the Notification - value of clearances by different manufacturers from the same factory are required to be clubbed.
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