2000 (9) TMI 337

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....pellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant is a manufacturer of parts of machinery used for setting up sugar, cement and other such plants. For this purpose it purchases various items which are manufactured by others for supply by it to its customers in pursuance of contracts for such plants. In order to issue invoices in ter....

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.... which the excisable goods are to be kept. Sub-rule (3) of Rule 174 specifically provides if there are more than one premises requiring permission registration the person concerned should obtain separate registration for each of the premises. Sub-rule (4) stipulated the validity of the registration only for the premises specified in such certificate. The application for registration under Rule 174....

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....d would suffer in the absence of such permission. We note that while the Assistant Collector has rejected the registration only on the ground that 'permission under rule 51 has not been obtained'. The Commissioner (Appeals) has gone one step further. He has held that the manufacturing place cannot be treated as trading place for the other goods brought from the market, and there is no reason for b....