https://www.taxtmi.com/caselaws?id=75159 A coating unit that had been bifurcated from a bare pipe unit, with separate premises and independently installed plant and machinery, was outside the area-based exemption under Notification No. 39/2001-C.E. Because the unit was not covered by the notification, approval of the committee constituted under it was not required. The record also showed that central excise registration is ordinarily factory-wise, and the Board instructions on single registration for multiple premises did not the Revenue on these facts. Separate registration for the coating unit was therefore upheld. en-us Wed, 22 Apr 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75159 A coating unit that had been bifurcated from a bare pipe unit, with separate premises and independently installed plant and machinery, was outside the area-based exemption under Notification No. 39/2001-C.E. Because the unit was not covered by the notification, approval of the committee constituted under it was not required. The record also showed that central excise registration is ordinarily factory-wise, and the Board instructions on single registration for multiple premises did not the Revenue on these facts. Separate registration for the coating unit was therefore upheld. Case-Laws Central Excise Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75159