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2011 (1) TMI 991 - CESTAT, MUMBAIClubbing of factory - SCN issued alleging that the units I & II of Malu Paper Mills Ltd., should be treated as one manufacturing unit and clearances of paper of both the units should be taken into consideration for calculating the total quantity exemption of 3500 MT under Notification No.3/2001 and demanding Central Excise duty and also proposing to impose penalty and also demanding interest on the duty payable - Held that:- As decided in Rollatainers Ltd. [2004 (7) TMI 92 - SUPREME COURT OF INDIA] two factories in the same premises owned by the same owner with common balance sheet would be eligible for exemption under Notification No.6/2000-CE separately as they are registered separately with the Central Excise department. The said exemption which was the predecessor to notification No.3/2001 pertained to paper and paper board if the aggregate clearance from a factory in a financial year did not exceed 3500 MT, which is also the position in the case before us. Also see Amaravathi S V Paper Mills Ltd. [2010 (7) TMI 172 - SUPREME COURT]. Thus Unit No.I & II of Malu Paper Mills Ltd., are separate factories and each one of them is entitled for separate exemption under Notification No.3/2001-CE dated 01/03/2001. In favour of assessee.
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