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2017 (10) TMI 1185 - CESTAT MUMBAISingle registration for two factories - Chapter 2 of CBEC's Supplementary instructions - Held that: - As per the fact of the present case both the units are separated by a public road and process is same being, goods of both the units are used in each other, raw material in both the units are common, there is a common labour work force, common administration/work management, common sales tax registration, common Income Tax assessment and common balance sheet etc. As per the para 2.2 of Chapter 2 it is not necessary that all the factors should be fulfilled. On the reading of the same, I am of the view that even if one of the factor is fulfilled, the common registration can be issued. The appellant have fulfilled not only one but most of the factors provided in para 2.2 of Chapter 2, therefore they have made out a fit case for grant of single registration in respect of two units. Appeal allowed - decided in favor of appellant.
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