TaxTMI 
TaxTMI 
2017 (10) TMI 1185
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.... ORDER Per: Ramesh Nair This appeal is directed against order of the Commissioner, whereby learned Commissioner has rejected the application for single registration in respect of appellant's two units situated across the road. This is second round of appeal. In the first round the Tribunal had remanded the matter to look into the facts specified for common registration in view of the i....
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....ration. They have also submitted that in both the units they have common labour/work force, common administration/work management, common sales tax registration, common Income Tax assessment and common balance sheet. They submitted that the learned Commissioner held that the following judgments relied upon by the appellant are no help without giving any reason. (i) Modison Metal Ltd. Vs. ....
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....ually part of the same factory (where processes are interlinked), but are segregated by public road, canal or railway-line. The fact that the two premises are part of the same factory will be decided by the Commissioner of Central Excise based on factors, such as: (1) Interlinked process product manufactured/produced in one premise are substantially used in other premises for ....
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....n in respect of two or more premises. As per the fact of the present case both the units are separated by a public road and process is same being, goods of both the units are used in each other, raw material in both the units are common, there is a common labour work force, common administration/work management, common sales tax registration, common Income Tax assessment and common balance sheet e....