2004 (8) TMI 198

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....ulu, Member (J)]. - Heard both sides. The issue involved in this appeal is clubbing of clearances of the following five units with those of M/s. Madhusudan Chemical Industries (proprietary concern). (i)         Muktanand Chemical Industries (ii)        Chandrajyot Chemical Industries (iii)    &n....

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....d are SSI Units and they have been in existence much prior to imposition of duty on Organic Surface Active Agents on 1-8-1985. 5.The Central Board of Excise & Customs, New Delhi, issued a Circular No. 6/92, dated 29-5-1992, clarifying the following position. (i)         Different firms will be treated as different manufacturers for the purpose of the e....

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....uestion of distributing the exemption. (iii)       If there are more than one mill under the control of one manufacturer, there is no question of choosing any "mill" for the purpose of exemption. The Central Excise Department is concerned with a manufacturer which may be an individual, a firm, a limited company, etc. 6.Further, the Board has issued circulars to ....

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....t manufacturers for the purpose of exemption limit. But if a firm consisting of certain partners say, A, B & C, has got more than one factory, all these factories should of course be combined. Limited companies whether public or private are separate entities distinct from the shareholders composing it. Hence each limited company is a manufacturer by itself and will be entitled to a separate exempt....