https://www.taxtmi.com/caselaws?id=335379 The Tribunal, on 28.10.2016, ruled that interconnected premises of the respondent-assessee constituted a single factory for excise duty purposes, enabling exemption under Notification No. 10/96-CE for blended EVA compound used in PVC Footwear manufacturing. Ownership and control were key factors, outweighing physical separation, leading to dismissal of Revenue's appeal. The decision emphasized that the EVA compound's production and usage across the premises did not warrant treating them as separate factories, affirming the eligibility of the respondent-assessee for the exemption. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335379 The Tribunal, on 28.10.2016, ruled that interconnected premises of the respondent-assessee constituted a single factory for excise duty purposes, enabling exemption under Notification No. 10/96-CE for blended EVA compound used in PVC Footwear manufacturing. Ownership and control were key factors, outweighing physical separation, leading to dismissal of Revenue's appeal. The decision emphasized that the EVA compound's production and usage across the premises did not warrant treating them as separate factories, affirming the eligibility of the respondent-assessee for the exemption. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335379