https://www.taxtmi.com/caselaws?id=34094 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal. The Court found that the two manufacturing units were separate entities with distinct operations and financial dealings, despite a common partner. The Tribunal's findings were deemed based on factual evidence, and no legal question arose from the case. The judgment emphasized the significance of factual evidence in establishing the independence of business entities and maintaining their entitlement to statutory benefits under relevant notifications. en-us Tue, 30 Jun 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34094 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal. The Court found that the two manufacturing units were separate entities with distinct operations and financial dealings, despite a common partner. The Tribunal's findings were deemed based on factual evidence, and no legal question arose from the case. The judgment emphasized the significance of factual evidence in establishing the independence of business entities and maintaining their entitlement to statutory benefits under relevant notifications. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34094