2003 (3) TMI 462

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..... er (T)]. The notice issued to United Esters Nitrochem Ltd., the respondent to this appeal, proposed to deny to it the benefit of the exemption contained in Notification 175/86 for the period 25-1-1991 to 31-3-1991 and to demand duty consequently not paid. The basis for the demand was that Cellulose Products of India Ltd. cleared the goods in excess of the value of Rs. 2 crores in the prece .....

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..... premises became part of the assessee s plant thereafter. He therefore concluded that it was not correct to say that the entire goods cleared by the assessee between December, 1990 to March, 1991 were manufactured in the same factory as that of Cellulose Products of India Ltd. and found that there was no justification for denying the exemption. This order is being challenged by the Commissioner. .....

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..... of India. No doubt, part of the production took place in a premises which earlier belonged to Cellulose Products of India and by utilising the machinery and plant which belonged to that company. In other words, merely obtaining part of the premises of another factory and some of its machinery does not amount extinction of the identity of the earlier factory. That factory would continue to exist, .....

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