https://www.taxtmi.com/caselaws?id=215725 The Supreme Court upheld the Tribunal's decision that units within the same factory premises should be treated as one factory for the purpose of Notification No.67/95-CE. Separate registrations do not negate the applicability of the notification, allowing the appellant to claim the benefit for captive consumption of sponge iron in the production of billets within the same factory premises. As a result, the Commissioner's order was set aside, and the appellant's appeal was allowed. en-us Tue, 24 Jul 2012 00:00:00 +0530 Tue, 26 May 2015 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215725 The Supreme Court upheld the Tribunal's decision that units within the same factory premises should be treated as one factory for the purpose of Notification No.67/95-CE. Separate registrations do not negate the applicability of the notification, allowing the appellant to claim the benefit for captive consumption of sponge iron in the production of billets within the same factory premises. As a result, the Commissioner's order was set aside, and the appellant's appeal was allowed. Case-Laws Central Excise Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215725