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SSI CLUBING

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(Querist)
23 October 2007 if two totally different units having different infrastructure working under one shed, should clubing provision be applicable. if yes then on what grounds. since both the units are different with different infrastructure and ownership.
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Mridula

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Mridula (Expert)
24 October 2007 Vide Notification No. 1/93- C.E. dated 28.2.1993 the exemption is with refrence to excisable goods produced in a factory irrespective of the fact that there are more than one manufacturers.
Provided that there should not be separate registration of factories.
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