https://www.taxtmi.com/caselaws?id=250383 Rule 174(3) of the Central Excise Rules, 1944 requires separate registration only where there are more than one distinct premises. As both manufacturing units operated from the same factory premises under a common approved plan, common management, common staff and common tax filings, separate registration was not attracted. The court accepted the line of authorities supporting common registration on these facts and sustained the Tribunal's direction for a single registration. The issue of Modvat credit utilisation was treated as consequential. en-us Mon, 04 Aug 2014 00:00:00 +0530 Tue, 25 Aug 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250383 Rule 174(3) of the Central Excise Rules, 1944 requires separate registration only where there are more than one distinct premises. As both manufacturing units operated from the same factory premises under a common approved plan, common management, common staff and common tax filings, separate registration was not attracted. The court accepted the line of authorities supporting common registration on these facts and sustained the Tribunal's direction for a single registration. The issue of Modvat credit utilisation was treated as consequential. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250383