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2016 (12) TMI 24 - AT - Central ExciseEligibility of exemption under N/N. 10/96-CE dated 23.07.1996 - manufacture of PVC footwear - EVA blanded compound arising at intermediate stage - whether the denial of exemption on the ground that EVA compound made in one premises is cleared to another premises which is a different factory, justified? - Held that: - We find the department contested the impugned order only on the ground that the premises are separated by quite some distance and as such cannot be considered as one factory since the respondent assessee did not apply for Central Excise registration, it cannot be presumed that they will be covered by a single registration. We find no force in the argument by the Revenue. Admittedly, as examined in the impugned order both the premises belong to the same respondent and involved in the process of manufacture of footwear. Some process like preparation of EVA compound is carried out in one premises and consumed for manufacture of footwear in another premises, both belonging to the same respondent-assessee. In such situation, we find no justification to deny the exemption in the absence of evidence to the effect that both are to be treated as separate factory - appeal dismissed - decided against Revenue.
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