TaxTMI 
TaxTMI 
2001 (1) TMI 129
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....aving in their factory at Dhampur three units for manufacture of different excisable goods, namely, Sugar, Molasses, Paper and Paper Board and chemicals; that the goods manufactured in one plant is used in another plant for manufacture of another excisable goods; that the Department had disallowed them the benefit of Notification No. 67/95-C.E. on the ground that all the three divisions have been separately registered; that as all the three plants are established in the same factory boundry, the exemption under Notification No. 67/95 cannot be denied; that it has not been disputed by the Commissioner (Appeals) that the chemical plant as well as sugar plant are situated within the same factory premises; that even in the show cause notice dat....
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.... the Molasses is produced in sugar plant and is used in the manufacture of chemical in chemical plant which is registered independently it cannot be said that the excisable goods are used within the factory of production; that separate factories are only registered separately. He relied upon the decision in the case of Devidayal Electronics and Wires Ltd. v. UOI - 1984 (16) E.L.T. 30 (Bom.), wherein it was held that the word "industrial" means pertaining to or of the nature of, industry or productive labour and an industrial unit must, therefore, mean a separate or isolate part, concerned with industry, of a complex; that the Bombay High Court, therefore, held that the capital investment made on plant and machinery installed in industrial u....
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....xpressed by the Appellate Tribunal in the case of J.K. Synthetics Ltd. (supra) wherein it was held that as two units fall within the same premises within one boundary wall encircling the entire area of the land allotted to the appellants in the industrial area the appellant is entitled to obtain one consolidated licence for the manufacture of its goods within its factory complex as the object behind the grant of consolidated licence is that any person manufacturing different excisable goods within one factory area is entitled to obtain one licence instead of different licences for different commodities. The decisions relied upon by the learned SDR are not applicable as the facts are different. In Devidayal Electonics case the Bombay High Co....