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TMI Blog2017 (10) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is directed against order of the Commissioner, whereby learned Commissioner has rejected the application for single registration in respect of appellant's two units situated across the road. This is second round of appeal. In the first round the Tribunal had remanded the matter to look into the facts specified for common registration in view of the instructions mentioned in Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the units they have common labour/work force, common administration/work management, common sales tax registration, common Income Tax assessment and common balance sheet. They submitted that the learned Commissioner held that the following judgments relied upon by the appellant are no help without giving any reason. (i) Modison Metal Ltd. Vs. CCE, Daman [2008 (227) ELT 221 (Tri. Ahmd.) (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... segregated by public road, canal or railway-line. The fact that the two premises are part of the same factory will be decided by the Commissioner of Central Excise based on factors, such as: (1) Interlinked process product manufactured/produced in one premise are substantially used in other premises for manufacture of final products. (2) Large number of raw materials are common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is same being, goods of both the units are used in each other, raw material in both the units are common, there is a common labour work force, common administration/work management, common sales tax registration, common Income Tax assessment and common balance sheet etc. As per the para 2.2 of Chapter 2 it is not necessary that all the factors should be fulfilled. On the reading of the same, I a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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