2003 (2) TMI 113

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...., filed by Revenue, is whether the Respondents M/s. Munjal Gases are eligible to avail exemption under Notification No. 1/93-C.E., dated 28-2-93. 2. Shri Jagdish Singh, learned DR, submitted that the Respondents in their unit No. 1 manufactured Oxygen gases and claimed exemption from payment of duty under Notification No. 1/93; that the Deputy Commissioner, under Order-in-Original No. 379-82/99, ....

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....entions about clearance by a manufacturer from one or more factories. 3. On the other hand, Shri J.P. Kaushik, learned Advocate, submitted that unit I and unit II are separate factories for the purpose of Central Excise having two separate Excise Licences; that declaration filed for availing Modvat credit by unit No. II has nothing to do with the exemption from payment of duty claimed by unit No.....