https://www.taxtmi.com/caselaws?id=82452 Eligibility for exemption under Notification No. 36/87-C.E. depended on whether the cement unit was a factory that commenced production after 1-4-1986 and was physically and functionally independent of the old unit. The material showed separate limestone crushers, separate kilns, an independent factory licence, a separate power supply agreement, and Development Commissioner recognition as a new stream of production. The conveyor belt ran from the new unit to the old unit, and the absence of a separate railway siding was not decisive because the test was independent manufacture of cement, not the existence of that siding. On these facts, the unit was treated as eligible for exemption and inter-dependence objections were rejected. en-us Mon, 31 Aug 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82452 Eligibility for exemption under Notification No. 36/87-C.E. depended on whether the cement unit was a factory that commenced production after 1-4-1986 and was physically and functionally independent of the old unit. The material showed separate limestone crushers, separate kilns, an independent factory licence, a separate power supply agreement, and Development Commissioner recognition as a new stream of production. The conveyor belt ran from the new unit to the old unit, and the absence of a separate railway siding was not decisive because the test was independent manufacture of cement, not the existence of that siding. On these facts, the unit was treated as eligible for exemption and inter-dependence objections were rejected. Case-Laws Central Excise Mon, 31 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82452