TMI Blog2011 (6) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 35/2001. However, notification No. 36/2001 provides for relaxations and in certain cases common registration is provided for. The Board has given guidelines as to circumstances in which two premises can be treated as part of the same factory. Commissioner's finding that the two units are not interlinked in the process of manufacture on the ground that what was manufactured in unit 1 is being used in unit 2 is clearly erroneous and contrary to Board's guidelines, order of the Commissioner set aside and remand the matter to the Commissioner, Appeal allowed by way of remand. - E/1271 /2008- Ex(BR) - - - Dated:- 30-6-2011 - Shri Justice R.M.S. Khandeparkar, Shri M. Veeraiyan, JJ. Appearance: Shri C.Harishankar, Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land from GPCL, referred to as Unit 2. They also submitted that the Unit No. 1 will manufacture pure lead starting from lead bearing scrap material. Unit 2 will receive pure lead from Unit 1 and manufacture Lead powder oxides. It is the claim of the appellant that the two Units separated by public road deserves to be given combined registration in the light of Rule 9 of Central Excise Rules read with notification No. 36 /2001 CE (NT) dated 26.6.2001 and in the light of guidelines prescribed by the Board. d) Commissioner rejected the plea for common registration holding that the process of manufacture of the two Units of appellant company cannot be treated as having interlinkage; that raw materials are not common for the Units; electricit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon registration. 6.2 The conditions, safeguards and procedures relating to registration is contained in Notification No. 35/2001 CE(NT) dated 21.6.2001 and provision relating to common registration of premises separated by public road, canal are contained in 36/2001 CE )NT) dated 21.65.2001. Both these notification have been issued in terms of Rule 9 of Central Excise Rules, 2001 (presently Rule 9 of Central Excise Rules, 2002). 6.3 The Boards, instructions / guidelines regarding common registration is contained in para 3.2 of the Central Excise Manual which is reproduced below:- Separate registration is required in respect of separate premises except in cases where two or more premises are actually part of the same factory (where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed seven different specific indicators and another indicator which is residual in nature. It has also been clarified that the list of 8 are not exhaustive indicators and that it is not as if that every indicator should be necessarily satisfied. 8. In the light of the above, we find that the Commissioner's finding that the two units are not interlinked in the process of manufacture on the ground that what was manufactured in unit 1 is being used in unit 2 is clearly erroneous and contrary to Board's guidelines. The findings on other parameters were mainly on the ground that the appellant failed to produce the necessary evidence. As submitted by the learned advocate for the appellants, they have since got common income tax returns fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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