TMI BlogClubbing of clearances of various firms - Different firms to be treated as different manufacturers for exemption limit - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... he aggregate value of clearances for the purposes of Notification No. 175/86-C.E., dated 1-3-1986 has been examined by the Board. Similar issue was also examined in the past for the purposes of regulating the exemption from duty granted under the Notification No. CER 8(5)-Central Excise dated 1-3-1956 as under :— (i) Different firms will be treated as different manufacturers for the purpose of the exemption limit. But if a firm consisting of certain partners say, A, B, C has got more than one factory, all these factories should, of course, be combined. Limited companies whether public or private are separate entities distinct from shareholders composing it. Hence each limited company is a manufacturer by itself and will be entitled to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s having common partners, are treatable as separate manufacturers of the same manufacturer, would be a question of fact in each case to be determined on the basis of such factors among other, like composition of the partnership, existence of the factory, licence, nature of goods manufactured etc. Different firms will be treated as different manufacturers for the purpose of exemption limit. But if a firm consisting of certain partners say A.B. C. has got more than one factory, all these factories should, of course, be combined. Limited companies whether public or private, are separate entities distinct from the shareholders composing it. Hence each limited company is a manufacturer by itself and will be entitled to a separate exemption lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board have issued the above order on 29-5-1992. Sub : - The text of the Direction issued under Section 37B is as follows :— "In exercise of the powers conferred under Section 37-B of the Central Excise Act, 1944, for the purpose of ensuring uniformity of levy of duties of excise the Central Board of Excise Customs has ordered that the following general principles will be applicable to Notification No. 175/86-CE :— (i) The question whether different partnerships having common partners are treatable as separate manufacturers or the same manufacturer, would be a question of fact in each case to be determined on the basis of such factors among other, like composition of the partnership, existence of the factory, licence, nature of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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