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    Central Excise

    Considering separate premises as single factory - All the units...

    Separate Units Ruled as Distinct Factories Under Central Excise Law; Common Management and Resources Deemed Irrelevant.

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    Central ExciseFebruary 15, 2017Case LawsAT

    Considering separate premises as single factory - All the units under reference are separate factories and are not the precincts nor the part of the same premises - The various factors such as common management common administration, common sharing of water, job work transactions amongst them, close relationship amongst the partners etc. including the so-called operational unity are entirely irrelevant for the determination of the issue involved. - AT

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