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2014 (8) TMI 967 - AT - Central ExciseSSI Exemption - Clubbing of clearances - Held that:- Respondent unit and SPAF, Jaipur are owned by RAJFED. - The monitoring of the performance of the RAJFED as well as the respondent unit is also looked after by a sub-committee constituted by the State Government headed by the Chief Secretary to the Government of Rajasthan and the Management Staff has also been appointed by the sub-committee. Therefore, the respondent unit is a company owned and controlled by the Government of Rajasthan. In terms of para 5(E) of the Notification No. 9/2003-C.E., “where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or by a State Industries Corporation, or by a State Small Industries Corporation or by the Khadi and Village Industries Commission, then the value of the excisable goods cleared from such factory alone shall be taken into account. - Since the respondent unit, is a unit owned and by the controlled Government of Rajasthan, and this fact is not disputed in the grounds of appeal. In our view, all the clearances of the respondent’s unit cannot be clubbed for the purpose of SSI exemption with the clearances of SPAF, Jaipur. Therefore, is no infirmity in the impugned order. - Decided against Revenue.
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