https://www.taxtmi.com/caselaws?id=270942 The Tribunal upheld the original authority's decision, ruling that the two manufacturing units should be considered as individual factories for exemption purposes under specific notifications. The Tribunal emphasized the separate registrations, accounts, and infrastructure of the units, concluding that they qualified as distinct entities eligible for separate exemptions. The decision highlighted the importance of considering factors such as separate infrastructure and commercial arrangements in determining eligibility for exemptions under the Central Excise Act. en-us Wed, 19 Aug 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270942 The Tribunal upheld the original authority's decision, ruling that the two manufacturing units should be considered as individual factories for exemption purposes under specific notifications. The Tribunal emphasized the separate registrations, accounts, and infrastructure of the units, concluding that they qualified as distinct entities eligible for separate exemptions. The decision highlighted the importance of considering factors such as separate infrastructure and commercial arrangements in determining eligibility for exemptions under the Central Excise Act. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270942