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2013 (3) TMI 361 - AT - Central ExciseInterpretation of Notification No. 29/2004-Central Excise - Concessional rate of duty - Manufacturer who does not have facilities in his factory for the manufacture of filament yarn of Chapter 54 - The contention of the Revenue is that PFY Division in Jolwa and D.T. Division in Jolwar have to be treated as one factory. - Separate registrations for the three units - Held that:- The Concessional rate of duty can not be denied on the ground that one of the division out of three is engaged in the manufacture of POY and the application for separate registration cannot be rejected on the ground of revenue consideration so the factories at Jolwa have to be treated as separate. Facts in this are somewhat similar to that of VARDHMAN Spinning Mills case [1999 (8) TMI 916 - CEGAT, NEW DELHI] in which Tribunal held that benefit of notification can not be denied, even if the factories are under the same management. - Stay granted.
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