https://www.taxtmi.com/caselaws?id=167244 Two physically separated manufacturing units producing goods under different tariff items were not required to be treated as one composite licensed premises for excise purposes. The billet unit manufactured fully exempt billets, and the relevant notifications also excluded such exempted manufacturing units from licensing control. Common partners, a broad overlap in premises, internal use of billets in the rolling section, and the absence of separate Factories Act registration did not by themselves destroy the separate identity of the units. The Department could not insist on a combined ground plan or joint licence where the notifications granted exemption and the units remained distinct in substance. en-us Fri, 11 Jan 1985 00:00:00 +0530 Fri, 12 Dec 2014 15:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167244 Two physically separated manufacturing units producing goods under different tariff items were not required to be treated as one composite licensed premises for excise purposes. The billet unit manufactured fully exempt billets, and the relevant notifications also excluded such exempted manufacturing units from licensing control. Common partners, a broad overlap in premises, internal use of billets in the rolling section, and the absence of separate Factories Act registration did not by themselves destroy the separate identity of the units. The Department could not insist on a combined ground plan or joint licence where the notifications granted exemption and the units remained distinct in substance. Case-Laws Central Excise Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167244