https://www.taxtmi.com/caselaws?id=80854 A consolidated L-4 excise licence is permissible where excisable goods are manufactured by the same legal entity within one factory complex comprising divisions or sub-divisions. The licensing scheme contemplated description of the factory premises, including its boundaries and main divisions, and the statutory definition of factory supported treating the complex as a single manufacturing unit. The fact that the licence form was amended did not change the basic character of the premises, and the refusal to issue one consolidated licence was therefore unsustainable. en-us Thu, 13 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 17:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80854 A consolidated L-4 excise licence is permissible where excisable goods are manufactured by the same legal entity within one factory complex comprising divisions or sub-divisions. The licensing scheme contemplated description of the factory premises, including its boundaries and main divisions, and the statutory definition of factory supported treating the complex as a single manufacturing unit. The fact that the licence form was amended did not change the basic character of the premises, and the refusal to issue one consolidated licence was therefore unsustainable. Case-Laws Central Excise Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80854