https://www.taxtmi.com/caselaws?id=82056 Para 4(b) of Notification No. 175/86 was construed to focus on whether the same manufacturer had availed the exemption in the preceding financial year, rather than on continuity of the identical factory premises. On that reading, shifting the factory location did not by itself defeat eligibility where the manufacturer had already enjoyed the benefit in the earlier year. The denial of exemption on that ground was therefore unsustainable, although entitlement to the notification remained subject to satisfaction of the other applicable conditions. en-us Mon, 31 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82056 Para 4(b) of Notification No. 175/86 was construed to focus on whether the same manufacturer had availed the exemption in the preceding financial year, rather than on continuity of the identical factory premises. On that reading, shifting the factory location did not by itself defeat eligibility where the manufacturer had already enjoyed the benefit in the earlier year. The denial of exemption on that ground was therefore unsustainable, although entitlement to the notification remained subject to satisfaction of the other applicable conditions. Case-Laws Central Excise Mon, 31 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82056