https://www.taxtmi.com/circulars?id=522 Clarification holds that where independent legal entities operate separate machines within shared premises, each entity's machines constitute a separate factory for exemption eligibility and their clearances must not be aggregated. A photocopy of endorsed original input invoices suffices where the exempted manufacturer has transferred the originals. Traders endorsing purchase documents need not bring goods to registered premises before resale, but registered dealers must maintain accounts of purchases, sales, stock and input credit passed on. en-us Wed, 07 May 2003 00:00:00 +0530 Wed, 24 Sep 2008 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=522 Clarification holds that where independent legal entities operate separate machines within shared premises, each entity's machines constitute a separate factory for exemption eligibility and their clearances must not be aggregated. A photocopy of endorsed original input invoices suffices where the exempted manufacturer has transferred the originals. Traders endorsing purchase documents need not bring goods to registered premises before resale, but registered dealers must maintain accounts of purchases, sales, stock and input credit passed on. Circulars Central Excise Wed, 07 May 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=522