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

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

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