https://www.taxtmi.com/caselaws?id=84320 A concessional cement duty exemption under Notification No. 124/87-C.E. applied only to cement manufactured in a factory that commenced production during the specified period. Conversion of an existing cement plant from the wet process to the dry process was treated as modernisation and expansion of the old unit, not the setting up of a physically separate and identifiable new factory. The record showed continuity of the original factory, with no new excise or factory licence and no independent new unit coming into existence. The claim for exemption therefore failed because the assessee had not proved that the plant fell within the strict terms of the notification. en-us Wed, 19 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84320 A concessional cement duty exemption under Notification No. 124/87-C.E. applied only to cement manufactured in a factory that commenced production during the specified period. Conversion of an existing cement plant from the wet process to the dry process was treated as modernisation and expansion of the old unit, not the setting up of a physically separate and identifiable new factory. The record showed continuity of the original factory, with no new excise or factory licence and no independent new unit coming into existence. The claim for exemption therefore failed because the assessee had not proved that the plant fell within the strict terms of the notification. Case-Laws Central Excise Wed, 19 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84320