https://www.taxtmi.com/caselaws?id=361360 Clearances from two manufacturing units were not required to be clubbed for the concessional exemption under Notification No. 6/2002-CE because the units were found to be separate factories. The decision turned on objective indicia of separateness, including distinct labour, independent electricity connections, separate registrations and separate statutory licences. Applying the principles in Rollatainers and Amaravathi S. V. Paper Mills, common premises or common management alone was treated as insufficient to make the units one factory. The exemption therefore remained available separately to each unit, and clubbing-based denial was not justified. en-us Tue, 22 May 2018 00:00:00 +0530 Fri, 22 Jun 2018 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361360 Clearances from two manufacturing units were not required to be clubbed for the concessional exemption under Notification No. 6/2002-CE because the units were found to be separate factories. The decision turned on objective indicia of separateness, including distinct labour, independent electricity connections, separate registrations and separate statutory licences. Applying the principles in Rollatainers and Amaravathi S. V. Paper Mills, common premises or common management alone was treated as insufficient to make the units one factory. The exemption therefore remained available separately to each unit, and clubbing-based denial was not justified. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361360