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2018 (6) TMI 187 - CESTAT BANGALOREN/N. 6/2002-CE dated 1.3.2002 - Concessional rate of duty availed by two units of appellant separately - the two units having separate registration and existence - Clubbing of clearances - Department contended that both the units are not eligible to avail the concessional rate of duty separately - Held that:- It was held in the case of Rollatainers Ltd. vs. CCE, Delhi [2004 (7) TMI 92 - SUPREME COURT OF INDIA] that simply because both the factories are in the same premise that does not lead to an inference that both the factories are one and the same - In the present case, from the facts, it is apparent that though the factories are situated in the same premise and managed by the same authority, they have separate labour force, electricity connection, license of the boilers department, license of the factories department and Central Excise department also. Both Units 1 and 2 managed by the appellants are different factories so as to make them eligible separately for the exemption contained in the Notification No.6/2002 - appeal allowed - decided in favor of appellant.
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