https://www.taxtmi.com/caselaws?id=83030 Exemption under Notification No. 124/87-CE was confined to cement manufactured from clinker produced in the same factory. Applying the ordinary statutory meaning of "factory" under central excise law, the two units were treated as separate factories because they occupied distinct premises, were not within the same precincts, and held separate excise licences. Common ownership, common management, or treatment as one establishment under other laws did not change that position. Strict construction of the notification therefore meant the exemption was unavailable where the clinker came from another unit. en-us Fri, 31 Dec 1993 00:00:00 +0530 Sat, 09 Jul 2011 11:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83030 Exemption under Notification No. 124/87-CE was confined to cement manufactured from clinker produced in the same factory. Applying the ordinary statutory meaning of "factory" under central excise law, the two units were treated as separate factories because they occupied distinct premises, were not within the same precincts, and held separate excise licences. Common ownership, common management, or treatment as one establishment under other laws did not change that position. Strict construction of the notification therefore meant the exemption was unavailable where the clinker came from another unit. Case-Laws Central Excise Fri, 31 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83030