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2017 (4) TMI 382 - AT - Central ExciseSSI exemption - clubbing of clearances - case of Revenue is that the goods were cleared from appellant Paud, Pune unit on behalf of M/s. Industrial Product (Thane). Therefore, there is no doubt that the goods were manufactured by the appellant only, therefore, the duty of such goods was correctly demanded - Held that: - the goods manufactured by M/s. Industrial Product (Thane) are not manufactured by the appellant. The specification and nature of goods in both factories are different - the goods alleged to have been cleared from appellant'Fs factory on behalf of M/s. Industrial Product (Thane) manufactured by M/s. Industrial Product (Thane) only therefore, the value of the said clearances cannot be clubbed with the aggregate value of the appellant. If this is so, then the entire demand is not sustainable - appeal allowed - decided in favor of appellant.
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