2014 (3) TMI 557

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..... were cleared by claiming the benefit of Small Scale Exemption Notification, i.e. 8/2003-CE. The Revenue wants to club the clearance of the goods manufactured in the workshop of Water Resources Department, Government of Maharashtra on the ground that the factories are belonging to one manufacturer. We find that the Notification 8/2003-CE contains specific provision that where the specified goods a .....

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..... tled for the benefit of Notification 8/2003-CE dated 1.3.2003. 4. The respondent is the department of State Government and in their factory certain excisable goods were manufactured, which were cleared by claiming the benefit of Small Scale Exemption Notification, i.e. 8/2003-CE. The Revenue wants to club the clearance of the goods manufactured in the workshop of Water Resources Department, Gove .....

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