https://www.taxtmi.com/caselaws?id=74688 For exemption under Notification No. 199/75, the relevant capital investment is confined to the plant and machinery of the industrial unit manufacturing the exempted electric wires and cables; machinery in a separate aluminium rod unit in the same complex cannot be clubbed merely because it is part of the same overall premises. The commentary also notes that the refund claim was not barred by unjust enrichment on the facts discussed, as the authorities cited were treated as inapplicable and the Tribunal's earlier view was followed. The overall point is that separate excise-registered units are assessed by reference to their own investment base for exemption purposes. en-us Thu, 19 Mar 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74688 For exemption under Notification No. 199/75, the relevant capital investment is confined to the plant and machinery of the industrial unit manufacturing the exempted electric wires and cables; machinery in a separate aluminium rod unit in the same complex cannot be clubbed merely because it is part of the same overall premises. The commentary also notes that the refund claim was not barred by unjust enrichment on the facts discussed, as the authorities cited were treated as inapplicable and the Tribunal's earlier view was followed. The overall point is that separate excise-registered units are assessed by reference to their own investment base for exemption purposes. Case-Laws Central Excise Thu, 19 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74688