https://www.taxtmi.com/caselaws?id=73300 Separate premises cannot be clubbed as one factory unless they form an integrated manufacturing unit carrying on a single manufacturing process across the locations. Applying the definition of factory under Section 2(m) of the Factories Act, the tribunal held that the industrial estate unit and the sales units were distinct premises and could not be treated as one factory for excise purposes. It further held that blended coffee-chicory mixture was not liable to Central Excise duty because no individual premises had the statutory minimum number of workers required to constitute a factory, so manufacture did not occur in a dutiable factory. en-us Thu, 08 Oct 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73300 Separate premises cannot be clubbed as one factory unless they form an integrated manufacturing unit carrying on a single manufacturing process across the locations. Applying the definition of factory under Section 2(m) of the Factories Act, the tribunal held that the industrial estate unit and the sales units were distinct premises and could not be treated as one factory for excise purposes. It further held that blended coffee-chicory mixture was not liable to Central Excise duty because no individual premises had the statutory minimum number of workers required to constitute a factory, so manufacture did not occur in a dutiable factory. Case-Laws Central Excise Thu, 08 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73300