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2014 (9) TMI 738 - AT - Central ExciseExemption under Notification No. 3/2001-CE - exemption to kraft paper and boards cleared for home consumption up to a quantity of 3500 MTs in a financial year - two units of the assessee situated in the same premises - revenue contends that that Unit No. II cannot be treated as a separate factory for claiming exemption as there is no separate excise registration for Unit No. II - Held that:- Any premises or part of any premises wherein any manufacturing process is carried out is a factory for the purpose of Central Excise Act. In the present case, if we apply the definition to Unit No. II, which is located in a different building and has its own plant and machinery for manufacture and where manufacturing process is undertaken is a factory. Therefore, the contention of the Revenue that, merely because there is no separate excise registration there was no separate factory is bereft of any logic and accordingly the same has to be rejected. Further, it is also on record that, before commencement of production, the appellant had intimated to the department that they are commencing production in Unit No. II and they will be applying for Central Excise registration after crossing the exemption limit of ₹ 10 lakhs. It is also on record that, subsequently on 12/03/2002, the respondent-assessee applied for registration for Unit No. II and the department granted separate Central Excise registration for Unit No. II effective from 01/04/2002. The very fact of granting separate Central Excise registration for Unit No. II by the department itself proves that Unit No. II is a separate Central Excise registration. Therefore, non-obtaining of registration prior to 01/04/2002 does not mean that the two units were only one factory and they are not separate factories. - Following decision of Rollatainers Ltd. vs. Commissioner of Central Excise, Delhi III [2004 (7) TMI 92 - SUPREME COURT OF INDIA] - Decided against Revenue.
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