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2011 (6) TMI 405 - CESTAT NEW DELHIDenial of application for single/common registration of two Units of assessee situated across the road - Commissioner rejected the plea holding that the process of manufacture of the two Units of appellant company cannot be treated as having interlinkage; that raw materials are not common for the Units; electricity connection is not common; that no documentary evidence regarding common sales tax, common income tax assessment was produced - Held that:- Normally two manufacturing units of any manufacturer, are required to take separate registrations in terms of the conditions, safeguards and procedures prescribed in notification No. 35/2001. However, notification No. 36/2001 provides for relaxations and in certain cases common registration is provided for. The Board has given guidelines as to circumstances in which two premises can be treated as part of the same factory. Commissioner's finding that the two units are not interlinked in the process of manufacture on the ground that what was manufactured in unit 1 is being used in unit 2 is clearly erroneous and contrary to Board's guidelines, order of the Commissioner set aside and remand the matter to the Commissioner, Appeal allowed by way of remand.
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