Supreme Court · 2004 INSC 410 · Decided 29 July 2004
M/S Rollatainers Limited v. Commissioner of Central Excise, Delhi-Iii
- Court
- Supreme Court of India
- Citation
- 2004 INSC 410 · [2004] SUPP. 3 S.C.R. 216
- Case number
- CIVIL APPEAL No. 6581/2002
- Decided
- 29 July 2004
- Bench
- N. SANTOSH HEGDE, A.K. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Central Excise Act Section 2(e), 11A(I)
Headnote
Central Excise Act, 1944: Ss. 2(e) and 11A(I)-Notification No. 612000-CE dated 1.3.2000- C 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, common boundaries, does not lead to the inference that the two factories are one D and the same-Both the factories are entitled to exemption separately­ Central Excise Rules, 1944-r.174(3). Appellant-company owned two factories namely, (1) Paper Board Factory, engaged in manufacture of
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