M/S.Rollatainers Limited vs Commissioner Of Central ...

The Supreme Court addressed the validity of separate Central Excise registrations for M/s. Rollatainers Limited's Paper Board Factory and Specialty Paper Factory under Rule 174(3) of the Central Excise Rules, 1944. The Court held that each factory's registration is specific to its premises and cannot be transferred, emphasizing that the manufacturing processes of the two factories were distinct and operated independently. The appeal was dismissed, affirming the Tribunal's decision regarding the separate registrations.