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Upper Ganges Sugar And Industries Ltd. vs Cce on 13 September, 2004 cites

Kishan Sahkari Chini Mills Ltd. vs C.C.E. on 15 May, 1998

In similar facts and circumstances, the Tribunal had followed the above said instructions of the Board in the case of Kisan Saghkari Chini Mills Ltd. v. CCE Allahabad 2004 (113) ECR 687 wherein also the assessee had two units - one of sugar and other of distillery situated in the same premises but separated by a brick wall and allowed the single registration for both the units.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 12 - Full Document

Grauer & Weil (India) Ltd vs C.C.E on 26 October, 1994

4. Therefore, keeping in view the law laid down in the above referred cases and the Board letter referred to above, both the units of the appellants i.e. sugar and distillery are to be treated as one unit and are entitled to the single Central Excise registration for both the units. The impugned order of the adjudicating authority is aside and the appeal of the appellants is allowed with consequential relief, as per law.
Supreme Court of India Cites 6 - Cited by 22 - M K Mukherjee - Full Document
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