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TMI Blog2018 (1) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per : Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Pawan Kumar Singh (Supdt.) A.R., appearing for the Revenue. Nobody appear for the respondents. 2. As per the facts on record the respondent is engaged in the manufacture of PVC Pipes in their factory located at Fatehpur, and were availing benefit of small scale exemption Notification, during the period relevant for the purposes of present appeal. 3. Revenue found that another factory located at district Hamirpur engaged in manufacture of ingots has the same Directors as the present assessee. Inasmuch as the clearances at Hamirpur unit were more than the clearances entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hundred lakhs w.e.f. 01/04/2005) in the preceding Financial Year. In the instant case, the appellants are a limited company at Fatehpur having more company at Hamirpur. I find that the Board had already clarified vide Circular No.6/92, dated 29/05/1992, F. No.213/15/1992-CX. 6 'Limited companies whether public or private are separate entities distinct from shareholders composing it. Hence each limited company is a manufacturer by itself and will be entitled to a separate exemption limit.' The H on ble Tribunal in the case of Unicure Remedies Pvt. Ltd. Vs. CCE, Vadodara-I reported in 2005 (185) E.L.T. 257 (Tri.-Del.) has held SSI Exemption Value of clearances Clubbing of Benefit of SSI exemption denied on the ground that tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O 9001: 2000 certificates for manufacture supply of standard quality of products. Thus, I am of the view that though both the companies having common income tax registration, common name style and common directors, but the same are operated independently by separate staff, separate management and separate certificates obtained by different Statutory Authorities. As such, both the companies are distinct from each other and not to be treated as one company/manufacturer. The Hon ble Supreme Court in the case of Rollatainers Ltd. Vs. CCE, Delhi-III reported in 2004 (170) E.L.T. 257 (S.C.) has clarified the situation that when the two factories can be treated as a separate factory for availing exemption. The Hon ble Apex Court has held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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