https://www.taxtmi.com/caselaws?id=82295 Notification No. 198/76, as amended, required the assessee to satisfy Central Excise law requirements for treating units as separate factories, including a separate licence, approved ground plan and separate statutory records. Mere separate registration under the Factories Act was insufficient because the excise definition of "factory" governed entitlement to the exemption. As Plant No. 2 was not separately licensed and the records for both plants were maintained together, the two units were not accepted as separate factories for re-determination of base clearances. The refund claim was therefore held not admissible. en-us Fri, 12 Feb 1993 00:00:00 +0530 Mon, 04 Jul 2011 11:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82295 Notification No. 198/76, as amended, required the assessee to satisfy Central Excise law requirements for treating units as separate factories, including a separate licence, approved ground plan and separate statutory records. Mere separate registration under the Factories Act was insufficient because the excise definition of "factory" governed entitlement to the exemption. As Plant No. 2 was not separately licensed and the records for both plants were maintained together, the two units were not accepted as separate factories for re-determination of base clearances. The refund claim was therefore held not admissible. Case-Laws Central Excise Fri, 12 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82295