TMI BlogUse of One Building by two Companies for Excisable goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Sir, We are an Exciseable goods manufecturing company and we are operating from Ground Floor of a commercial Building, which we have taken on Lease Rent. Now some another Manufecturing Company wants to take the First Floor of the same building on Lease Rent. Is it possible, that we both companies can operate from the same premises. The entrance of the Ground Floor and First Floor are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seperate. Is there any obligation as per Excise Taxation. If Yes, please clarify in detail. Best Regards. - Reply By Sucheta Agrawal - The Reply = Dear Sir, There is no problem from the point of view of excise registration if Premises are same but areas are different. in your case you are operating your manufacturing activity from the ground floor and another company wants to take fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st floor of the premises, thus areas are different. thus there is no issue on this you may carry on. - Reply By pradeep khatri - The Reply = There are no clear cut guidelines on the issue, but it appears that there can be two or more manufacturer in the same factory and separate registration can be granted. In Modi RJR Ltd. v CCE 1999 (111) ELT 348 (AP HC DB) it has been held that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no statutory provision in Act or Rules that if a particular person is having registration in the premises, second registration cannot be issued. Authority must issue registration certificate. Further, In sarabhai chemicals v CCE 2001 (134) ELT 442 (CEGAT), it was observed, The concept of more than one firm useing the same facility for manufacture. Thus there being more than one manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the sam facotyr ins not uncommon to excise law. In krone Trading Co. v CCE 2003 (154) ELT 518 (CEGAT), it was held that there can be more than one manufacturer in a factory. There is nothing illegal or unusual in that. - Reply By shamanthaka mani - The Reply = Hello, There is no bar in having two registration in a single factory. Though there is no specific provision under Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Law on this issue, the SSI Notification envisages two or more manufacturers in one factory. From this it is clear more than one registration is allowed in one factory. However the exemption under SSI Notification is not applicable to both the Manufacturers. With best wishes. - Use of One Building by two Companies for Excisable goods - Query Started By: - Pradeep Kaushik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 27-7-2011 Central Excise - Got 3 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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