Two units producing same goods at one place with common manufacturing facilities deemed as one facto

Excise & Customs : Two units of same assessee : (a) manufacturing same goods; (b) without even a dividing wall between them; (c) within common compound and common entry and exit gate, (d) sharing common electricity connection and manufacture/storage facilities and (e) having inter-linked processes, are to be treated as 'one factory' for purposes of registration and threshold exemptions