https://www.taxtmi.com/caselaws?id=350030 CBEC supplementary instructions treat separate registration as the general rule, but permit common registration for two factory premises forming one factory and separated by a public road, canal or railway line. The listed indicators are not exhaustive, and all need not be present if the overall facts support unity of operations. On the facts, common raw materials, interlinked use of goods, a common labour force, common administration, common sales tax and income tax registration, and a common balance sheet supported single registration. A separate electricity connection alone was not enough to deny common registration, so the refusal was unsustainable. en-us Fri, 27 Oct 2017 00:00:00 +0530 Thu, 26 Apr 2018 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350030 CBEC supplementary instructions treat separate registration as the general rule, but permit common registration for two factory premises forming one factory and separated by a public road, canal or railway line. The listed indicators are not exhaustive, and all need not be present if the overall facts support unity of operations. On the facts, common raw materials, interlinked use of goods, a common labour force, common administration, common sales tax and income tax registration, and a common balance sheet supported single registration. A separate electricity connection alone was not enough to deny common registration, so the refusal was unsustainable. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350030