2018 (1) TMI 970

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....s. 2. As per the facts on record the respondent is engaged in the manufacture of PVC Pipes in their factory located at Fatehpur, and were availing benefit of small scale exemption Notification, during the period relevant for the purposes of present appeal. 3. Revenue found that another factory located at district Hamirpur engaged in manufacture of ingots has the same Directors as the present assessee. Inasmuch as the clearances at Hamirpur unit were more than the clearances entitled to exemption in terms of SSI Notification, they were not availing such exemptions. By clubbing clearances of both the units, Revenue entertained a view that the Fatehpur unit would also not be entitled to SSI exemptions during the period 2001-02 to 2002-06....

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.... No.213/15/1992-CX. 6 'Limited companies whether public or private are separate entities distinct from shareholders composing it. Hence each limited company is a manufacturer by itself and will be entitled to a separate exemption limit.' The Hon'ble Tribunal in the case of Unicure Remedies Pvt. Ltd. Vs. CCE, Vadodara-I reported in 2005 (185) E.L.T. 257 (Tri.-Del.) has held SSI Exemption Value of clearances Clubbing of Benefit of SSI exemption denied on the ground that two Directors or two private limited companies are common No evidence produced to show the Financial Year back C.B.E. & C. Circular No.6/92, dated 29/05/1992 clarifies that benefit of SSI exemption Notification is available to each limited company as each limited compa....

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....f, separate management and separate certificates obtained by different Statutory Authorities. As such, both the companies are distinct from each other and not to be treated as one company/manufacturer. The Hon'ble Supreme Court in the case of Rollatainers Ltd. Vs. CCE, Delhi-III reported in 2004 (170) E.L.T. 257 (S.C.) has clarified the situation that when the two factories can be treated as a separate factory for availing exemption. The Hon'ble Apex Court has held Factory - Clubbing of Two factories within same premises, same owner and common balance sheet with common boundaries but having separate staff, separate management, separate passage, separate entrance with separate Central Excise Registration and producing different end products,....