Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Salvi Chemical Industries Ltd. Versus CCE, Thane-II

2017 (10) TMI 1185 - CESTAT MUMBAI

Single 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

17 - Shri Ramesh Nair, Member (Judicial) None For Appellant Shri S.V. Nair, Assistant Commissioner (AR) For Respondent ORDER Per: Ramesh Nair This appeal is directed against order of the Commissioner, whereby learned Commissioner has rejected the application for single registration in respect of appellant's two units situated across the road. This is second round of appeal. In the first round the Tribunal had remanded the matter to look into the facts specified for common registration in vie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

his appeal. 2. None appeared on behalf of the appellant, however on going through the grounds of appeal, the appellant submitted that they have fulfilled all the requirement mentioned in para 2.2 of Chapter 2 of CBEC's Supplementary instructions and as such the appellants are eligible for single registration. They have also submitted that in both the units they have common labour/work force, common administration/work management, common sales tax registration, common Income Tax assessment an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the Revenue reiterates the findings of the impugned order. 4. On carefully considering the submissions made by learned AR and grounds of appeal, I find that for the purpose of single registration in respect of two factory premises, guidelines is prescribed in para 2.2 of Chapter 2 of CBEC's Supplementary instructions which reads as under:- Separate registration is required in respect of separate premises except in cases where two or more premises are actually part of the same factory (wher .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n electricity supplies. (4) There is common labour /work force (5) Common administration/ works management. (6) Common sales tax registration and assessment (7) Common Income Tax assessment (8) Any other factor as may be indicative of inter-linkage of the manufacturing processes. This is neither an exhaustive list of indicators nor each indicator is necessarily in each case. The Commissioner has to decide the issued from case to case." From the above para 2.2 of Chapter 2 of CBEC's Manu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version