TMI Blog1981 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ............up to an aggregate value not exceeding rupees one crore, cleared for home consumption on or after the 1st day of April in any financial year by or on behalf of a manufacturer from one or more factories, from so much of the duty of excise leviable thereon as to equivalent to two per cent ad valorem, if aggregate value of the said goods cleared, if any, for home consumption from one or more factories during the preceding financial year had exceeded rupees fifteen lakhs . There is a proviso which reads thus : Provided that the said goods are manufactured in an industrial unit in respect of which an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of ca pital in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said varnishes are located only in this building. Further, apart from the said varnishes no other goods are manufactured by the Company in the said building. Thus the manufacturing activities in regard to varnishes as confined to this independent compact unit. (e) The capital investment made from time to time on the plant and machineries installed by us for the manufacture of the said varnishes is less than ₹ 10,00,000/-. These facts are not in dispute. To queries put by the Excise authorities the petitioners' officer stated that each worker working in the varnishes unit had a separate attendance card bearing its name. Its workers' list was separately maintained. The salary, dearness allowance, provident fund, Employee S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification. 4. The order of the Assistant Collector is impugned. 5. The notification uses the word factory and it uses the words `industrial unit'. It must, therefore, be assumed that the words were intended to bear different meanings. Put differently, the words industrial unit must mean something other than factory . 6. The word Unit is defined in the Shorter Oxford English Dictionary, Third Edn., to mean one of the separate parts or members of which a complex whole or aggregate is composed . A similar meaning is given to the word in Webster's Third New International Dictionary, viz., a single thing or person or group that is a constituent and isolable member of some more inclusive whole . The word industrial is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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