https://www.taxtmi.com/caselaws?id=74626 CEGAT held that two concerns could be treated as separate industrial units for Notification No. 176/77-C.E. where the record showed separate partnership deeds, registrations, excise licences and a rental arrangement, and the utensils division operated from a separate building manufacturing a different line of goods. Common partners and earlier composite correspondence did not, by themselves, change the legal character of the units. For exemption purposes, the relevant plant and machinery had to be examined with reference to the unit manufacturing the notified goods. The utensils division was therefore entitled to the exemption, and clubbing of the two units for valuation failed. en-us Fri, 10 Aug 1984 00:00:00 +0530 Wed, 25 Jan 2012 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74626 CEGAT held that two concerns could be treated as separate industrial units for Notification No. 176/77-C.E. where the record showed separate partnership deeds, registrations, excise licences and a rental arrangement, and the utensils division operated from a separate building manufacturing a different line of goods. Common partners and earlier composite correspondence did not, by themselves, change the legal character of the units. For exemption purposes, the relevant plant and machinery had to be examined with reference to the unit manufacturing the notified goods. The utensils division was therefore entitled to the exemption, and clubbing of the two units for valuation failed. Case-Laws Central Excise Fri, 10 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74626