2004 (9) TMI 556

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..... e to be decided in this case is whether input, viz. alum, on which credit was availed by the respondent and which was used in the water treatment plant situated adjacent to the factory premises would be chargeable to duty and whether the invocation of extended period and imposition of penalties under Section 11AC of the Central Excise Act, 1944 as well as under Rule 173Q of the erstwhile Central E .....

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..... as one unit for income-tax purposes, covered by single central excise registration and having common water, electricity etc., are to be considered as one factory. The Tribunal also relied on the CBEC instruction vide F. No. 10/02/69-CX., dated 12-5-1971 while coming to this conclusion. In the present case, the water treatment plant and the factory manufacturing paper are situated in the same comp .....

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