https://www.taxtmi.com/caselaws?id=83189 Units operating under common management, common staff, shared water and power, a single factory licence, and a common profit and loss account were treated as one factory for purposes of Notification No. 28/89-C.E.; physical separation alone was insufficient, and the use of separate gate-passes was not decisive because single gate-passes were permitted for continuous processes. On that basis, the exemption was available. The refund claim, however, was filed beyond the six-month limitation period under Section 11B of the Central Excises and Salt Act, 1944, so it could not be entertained. en-us Thu, 30 Dec 1993 00:00:00 +0530 Mon, 11 Jul 2011 16:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83189 Units operating under common management, common staff, shared water and power, a single factory licence, and a common profit and loss account were treated as one factory for purposes of Notification No. 28/89-C.E.; physical separation alone was insufficient, and the use of separate gate-passes was not decisive because single gate-passes were permitted for continuous processes. On that basis, the exemption was available. The refund claim, however, was filed beyond the six-month limitation period under Section 11B of the Central Excises and Salt Act, 1944, so it could not be entertained. Case-Laws Central Excise Thu, 30 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83189