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2009 (4) TMI 185 - CESTAT, NEW DELHIClubbing of clearances - Whether three manufacturing facilities of the respondent, are to be treated as three different factories as claimed by the respondents or as three different units of the same factory as claimed by the Department - We are also in agreement with the findings of the Commissioner that the three factories were having separate boilers registered separately with the boiler department; and that the three factories had separate laboratories and the common facility was a lab which was meant only for special testing, as the department has not refuted the same with supporting evidence. - Evidence cannot lead to conclusion that the factories set up at different point of time by different legal entities can be treated as a single factory. – Exemption available – revenue appeal rejected
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