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2012 (12) TMI 919 - AT - Central ExciseBenefit of Notification No. 29/96-C.E. (N.T.), dated 3-9-1996 - Whether during the period of dispute, common central excise registration had been correctly granted to the appellant or not - Held that:- Manual of Supplementary Instructions, separate registration is required in respect of separate premises of the same manufacturer except in the cases where two or more premises are actually part of the same factory [where process are interlinked but are separated by public road, canal or railway line] and that the fact that the two premises are part of the same factory to be decided by the Commissioner based on the factors such as the product being manufactured in one premises being substantially used in the other premises for manufacture of final products, large number of raw materials being common, common electricity supply, common labour force, common administration/work management, common sales tax registration and assessment, common income tax assessment etc. In this case, the bulk of the yarn manufactured in the yarn unit is used in the fabric unit for manufacture of fabrics. It is also not denied that the electricity supply of the two units is common and the sales tax assessment and administration is also common. Beside this, we also find that the appellant have one single registration under the Factories Act and Pollution Control Act and that other statutory authorities like ESI, PF etc. In view of this, we hold that the two units of the appellant company have to be treated as one factory and hence common registration certificate has been correctly granted to them. Since, during the period of dispute, they had already been issued a common registration, they have to be treated as composite mill and, hence, the benefit of Notification No. 22/96-C.E., dated 23-7-1996 for the purpose of duty exemption in respect of yarn cleared by the yarn division to fabric division and the benefit of Notification No. 29/96-C.E. (N.T.), dated 3-9-1996 for the purpose of Modvat credit to fabric division had been correctly availed and, as such, the demands for duty and Modvat credit against the appellant company are not sustainable - Decided in favour of assessee.
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