https://www.taxtmi.com/caselaws?id=51492 Notification No. 6/2000-C.E. was analysed in light of the statutory definition of "factory" under the Central Excise Act, 1944, which includes any premises or part thereof where excisable goods are manufactured. Where two divisions operated in the same premises and the speciality paper shed formed part of the original ground plan, they could not be treated as separate factories merely because they held separate registrations or were described as distinct divisions. The exemption was therefore to be considered for the factory as a whole, and clearances of paper and paperboard could not be separately aggregated for each division. en-us Fri, 07 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51492 Notification No. 6/2000-C.E. was analysed in light of the statutory definition of "factory" under the Central Excise Act, 1944, which includes any premises or part thereof where excisable goods are manufactured. Where two divisions operated in the same premises and the speciality paper shed formed part of the original ground plan, they could not be treated as separate factories merely because they held separate registrations or were described as distinct divisions. The exemption was therefore to be considered for the factory as a whole, and clearances of paper and paperboard could not be separately aggregated for each division. Case-Laws Central Excise Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51492