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TMI Blog2014 (8) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the single registration vide letter dated 16.03.2001 - But later on withdrew it - Held that:- Tribunal observed that both the units of the assessee are working in the same factory premises as per the approved revised plan. Both the units have been allotted a common PAN by the Income-tax Department for the purpose of joint assessment. Similarly, both the units filed the trade tax returns in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he units namely Distillery and Sugar Unit. The Superintendent of Central Excise visited the premises of the assessee and after necessary verification has granted the single registration vide letter dated 16.03.2001. However, by another letter dated 23.03.2001, the said approval was withdrawn. The appeal filed by the assessee was dismissed by the Commissioner, Central Excise (Tech.). However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tically two separate premises for Central Excise purposes, which requires separate registration under Rule 174(3) of Central Excise Rules, 1944. (b) Whether modvat credit earned on such inputs, which are not used in or in relation to the manufacture of a final product as required under Rule 57AA of Central Excise Rules, 1944 can be utilized. In pursuance to the order, vide letter dated 08.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Similarly, both the units filed the trade tax returns in the common name of M/s. Shravasti Kisan Sahkari Chini Mills Ltd. The management and staff are common for both the units. The Rule-174(3) is applicable where there are more than one premises, meaning thereby different premises. In the instant case, the premises is common, so the said rule is not applicable. So the assessee is entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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