1995 (3) TMI 210

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.... for the Respondent. [Order per : S. Kalyanam, Vice President]. - This appeal is directed against the order of the Collector of Central Excise (Appeals), Trichy, dated 29-1-1992 who confirmed the order of the original authority i.e. Assistant Collector of Central Excise, Coimbatore, dated 18-3-1991. 2. Shri Hassan Khan, the learned Consultant for the appellant submitted that the shor....

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....it in respect of the clearances from each unit. He pleaded that what the department wants is that even though the two units are separate entities, for the clearances of the goods from each unit, duty liability can be discharged by one unit. The learned Consultant assailed the correctness of this reasoning. 3. Shri Venkatan, the learned DR submitted that for the purpose of Notification 175/....

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.... agree with the plea of the learned Consultant for the appellant that though each unit is separately licenced and notwithstanding the units have a common owner, each unit can discharge its duty liability if the Modvat Credit is available in RG 23 Part I respectively. In this view of the matter, the impugned order is set aside and the appeal allowed. 5. [Order per : V.P. Gulati, Member (T)]....