https://www.taxtmi.com/caselaws?id=41016 Notification No. 118/75-Central Excises was treated as extending to excisable goods manufactured in one factory and cleared for use in another factory of the same manufacturer. The exemption applied only where the proper officer was satisfied, on documentary evidence, that the goods were finally used in the other unit and that both factories were under common ownership. The operative effect was that the benefit depended on proof of final use and ownership conditions being met, with the Assistant Collector required to verify those facts before granting exemption. en-us Sat, 03 Jan 1981 00:00:00 +0530 Wed, 19 May 2010 17:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41016 Notification No. 118/75-Central Excises was treated as extending to excisable goods manufactured in one factory and cleared for use in another factory of the same manufacturer. The exemption applied only where the proper officer was satisfied, on documentary evidence, that the goods were finally used in the other unit and that both factories were under common ownership. The operative effect was that the benefit depended on proof of final use and ownership conditions being met, with the Assistant Collector required to verify those facts before granting exemption. Case-Laws Central Excise Sat, 03 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41016