https://www.taxtmi.com/caselaws?id=40455 Rule 175(3) requires a separate excise licence for each place of business where an applicant operates more than one such place. Its proviso is limited to unmanufactured products and applies only where places of business are in the same town or village and operate under the principal place's name. That limitation does not govern manufactured products. Distinct factories manufacturing goods may therefore obtain separate licences even when located in the same town, close proximity, or the same compound. The provision confirms separate licensing for each manufacturing unit and confines the proviso to its express field of unmanufactured products. en-us Fri, 26 Dec 1969 00:00:00 +0530 Sat, 08 May 2010 13:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40455 Rule 175(3) requires a separate excise licence for each place of business where an applicant operates more than one such place. Its proviso is limited to unmanufactured products and applies only where places of business are in the same town or village and operate under the principal place's name. That limitation does not govern manufactured products. Distinct factories manufacturing goods may therefore obtain separate licences even when located in the same town, close proximity, or the same compound. The provision confirms separate licensing for each manufacturing unit and confines the proviso to its express field of unmanufactured products. Case-Laws Central Excise Fri, 26 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40455