https://www.taxtmi.com/caselaws?id=42439 Separate processing units may be treated as one factory for central excise where the factual arrangement shows common control, shared premises, integrated processing, and use of one unit's facilities by the other. The exemption under Notification No. 253/82 depended on the specified processes being carried out in the same factory, so a split structure engineered to separate bleaching, mercerising, calendering and stentering could be disregarded if it was only a facade. On those facts, the excise authority could examine the arrangement, treat the units as a single manufacturing unit, and insist on the appropriate licensing consequences. en-us Mon, 20 Feb 1989 00:00:00 +0530 Fri, 11 Jun 2010 12:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42439 Separate processing units may be treated as one factory for central excise where the factual arrangement shows common control, shared premises, integrated processing, and use of one unit's facilities by the other. The exemption under Notification No. 253/82 depended on the specified processes being carried out in the same factory, so a split structure engineered to separate bleaching, mercerising, calendering and stentering could be disregarded if it was only a facade. On those facts, the excise authority could examine the arrangement, treat the units as a single manufacturing unit, and insist on the appropriate licensing consequences. Case-Laws Central Excise Mon, 20 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42439