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2012 (7) TMI 169 - AT - Central ExciseSSI Exemption available under Notification No.8/2002 - ineligibility contended on ground that clearance value of the electricity pole manufactured by all of the units at UPSEB was liable to be clubbed together as per Notification - appellant being a manufacturing unit owned and controlled by the UPSEB having other manufacturing units located in the State of U.P. - Held that - Explanation (E) of said Notification states that 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 excisable goods cleared from such factory alone shall be taken into account. Since respondent is a manufacturing unit owned and controlled by the State Government hence respondent is squarely covered under Explanation (E) to the above referred Notifications - Decided in favor of assessee.
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