Supreme Court of India
M/s Rollatainers Limited v. Commissioner of Central Excise, Delhi-iii
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the view taken by the Tribunal does not appear to be well-founded and likewise, the view taken by the B Commissioner, Central Excise.
Judgment, page 6
From the headnote
Central Excise Act, 1944: Ss. 2(e) and 11A(I)-Notification No. 612000-CE dated 1.3.2000- Exemption claimed by two factories owned by one company-The two factories with separate establishments and manufacturing different finished products-Issued separate premises specific registrations-Held, simply because both the factories are in the same premises and may have common boundaries, does not lead to the inference that the two factories are one and the same-Both the factories are entitled to exemption separately Central Excise Rules, 1944-r.174(3). Appellant-company owned two factories namely,
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