1999 (8) TMI 366

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..... Swaminathan, Consultant, for the Respondents. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved in this appeal of the Revenue is the exemption claimed by the partnership firm, viz. Hema Saru Corporation under Notification 253/89. The exemption was sought to be denied on the basis that another unit namely Kanjur Bleaching Co. P. Ltd. and Hema Saru Corporation belonged to the same .....

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..... nufacturers had separate factories, there should be no objection to the impugned order. He also drew our attention to the fact that both the factories were located in different buildings and that no allegation could be made that the factory was one and the same. 4. we have perused the records and have considered the submissions made by both sides. We find that the non-availability to the exe .....

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..... in respect of small scale units is to give the exemption to a manufacturer and not to a factory, the language used speaks invariably is "by a manufacturer from one or more factories." In the circumstances, it is not permissible to treat the phrase "same factory" as the same unit or manufacturer. The appeal is misplaced and has to fail. Accordingly, the appeal is dismissed.
Case laws, Decisions .....

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