https://www.taxtmi.com/caselaws?id=35499 The Tribunal upheld the Commissioner's decision, determining that the respondent's three manufacturing facilities should be treated as separate factories. Despite being located adjacent to each other and sharing common facilities, the facilities were established by different entities at different times, maintaining distinct characteristics. The Tribunal emphasized the lack of commonality between the facilities, such as separate entrances, different products, registrations, and management structures. Consequently, the Department's appeals were rejected, affirming the separate factory status of the respondent's facilities for claiming individual exemptions under relevant notifications. en-us Thu, 23 Apr 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35499 The Tribunal upheld the Commissioner's decision, determining that the respondent's three manufacturing facilities should be treated as separate factories. Despite being located adjacent to each other and sharing common facilities, the facilities were established by different entities at different times, maintaining distinct characteristics. The Tribunal emphasized the lack of commonality between the facilities, such as separate entrances, different products, registrations, and management structures. Consequently, the Department's appeals were rejected, affirming the separate factory status of the respondent's facilities for claiming individual exemptions under relevant notifications. Case-Laws Central Excise Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35499