https://www.taxtmi.com/caselaws?id=76059 Exemption under Notification No. 4/2006-C.E. remained available where the specified factory continued to exist, even though ownership changed from a Government department to a Government corporation. The exemption was attached to Security Paper Mills, Hoshangabad, as the identified manufacturing unit, not as a personal benefit limited to the former departmental owner. Because the notification was framed with reference to the factory and not the identity of the manufacturer, the change in ownership did not alter eligibility. The impugned order was therefore unsustainable and the appellant remained entitled to the exemption. en-us Mon, 24 Aug 2009 00:00:00 +0530 Sat, 05 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76059 Exemption under Notification No. 4/2006-C.E. remained available where the specified factory continued to exist, even though ownership changed from a Government department to a Government corporation. The exemption was attached to Security Paper Mills, Hoshangabad, as the identified manufacturing unit, not as a personal benefit limited to the former departmental owner. Because the notification was framed with reference to the factory and not the identity of the manufacturer, the change in ownership did not alter eligibility. The impugned order was therefore unsustainable and the appellant remained entitled to the exemption. Case-Laws Central Excise Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76059