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 shar

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. including the so-called operational unity are entirely irrelevant for the determination of the issue involved. – Tri – TMI Updates – Highlights

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