https://www.taxtmi.com/caselaws?id=209149 The Tribunal upheld the Commissioner (Appeals)'s order, ruling that two manufacturing units of a company should be considered separate factories for exemption under Notification No.3/2001. Despite being located on the same land and sharing management, the units had distinct registrations, machinery, and product lines, meeting the criteria established in prior case law. The decision emphasized the importance of fulfilling registration and production conditions to qualify for exemptions under relevant notifications. en-us Tue, 25 Jan 2011 00:00:00 +0530 Mon, 29 Jul 2013 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209149 The Tribunal upheld the Commissioner (Appeals)'s order, ruling that two manufacturing units of a company should be considered separate factories for exemption under Notification No.3/2001. Despite being located on the same land and sharing management, the units had distinct registrations, machinery, and product lines, meeting the criteria established in prior case law. The decision emphasized the importance of fulfilling registration and production conditions to qualify for exemptions under relevant notifications. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209149