https://www.taxtmi.com/caselaws?id=285039 An exemption notification framed with reference to a factory, and its proviso, was applied on a premises-specific basis rather than by treating all units of the same manufacturer as one. Separate premises for single yarn and double yarn were registered under the Central Excise Rules and treated by the department as distinct factories; single yarn was also cleared on payment of duty to the other unit for manufacture. On those facts, the proviso could not be used to deny exemption to the separately registered factory. The exemption therefore remained available, consistent with the place-of-manufacture principle. en-us Wed, 13 May 1998 00:00:00 +0530 Mon, 23 Dec 2019 13:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285039 An exemption notification framed with reference to a factory, and its proviso, was applied on a premises-specific basis rather than by treating all units of the same manufacturer as one. Separate premises for single yarn and double yarn were registered under the Central Excise Rules and treated by the department as distinct factories; single yarn was also cleared on payment of duty to the other unit for manufacture. On those facts, the proviso could not be used to deny exemption to the separately registered factory. The exemption therefore remained available, consistent with the place-of-manufacture principle. Case-Laws Central Excise Wed, 13 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285039