9911796707
TMI Blog2012 (12) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... ase is from 1997-1998 to June, 1999. There is no dispute that there is a textile division of the respondent-company where they manufacture textiles. The respondent unit during the period of dispute was availing of SSI exemption on the basis of an SSI registration certificate issued by the Director of Industries. The department being of the view that M/s. Premium Suitings (P) Ltd. [Chemical Division] (the respondent in this case), are not a separate manufacturer inasmuch as they are a division of the main manufacturer M/s. Premium Suitings (P) Ltd., UPSIDC Industrial Area, Jainpur, Kanpur and as such the aggregate value of the clearances of all excisable goods for home consumption from one or more factories of the respondent during the previ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the manufacture of textile, that they cannot be treated as an independent manufacturer, that the respondent unit engaged in the manufacture of chemicals has to be treated merely as another factory of the respondent-company engaged in manufacture of textiles, that in view of this, for the purpose of determining the eligibility of the respondent for SSI exemption during a particular financial year, the clearances for home consumption of all excisable goods manufactured by all the factories of the respondent have to be taken into account, that on this basis, during the entire periods from 1997-1998 to 1998-1999 and 1999-2000, the respondent would not be eligible for SSI exemption, that just because Central Excise registration is dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is undisputed that the respondent i.e. chemical division of M/s. Premium Suitings (P) Ltd. is part and parcel of the main manufacturer engaged in manufacture of textiles and, therefore, the respondent unit i.e. chemical division of M/s. Premium Suitings (P) Ltd. cannot be looked at in isolation for the purpose of determining its eligibility for SSI exemption and for this purpose, the clearances for home consumption of all excisable goods of the respondent unit have to be clubbed with the clearances of excisable goods manufactured by other factories of the respondent-company during the previous financial year and on that basis, the respondent would not be eligible for SSI exemption. We, therefore, hold that the impugned order extending th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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