https://www.taxtmi.com/caselaws?id=88882 Exemption under Notification No. 175/86-C.E. could not be refused merely because a factory was shifted to new when the manufacturer otherwise satisfied the relaxed registration conditions in the proviso to paragraph 4. The decisive factor under proviso (b) was whether the exemption had been availed in the previous year, and once that condition was met, change of location did not by itself defeat the benefit. The concern that this reading might allow multiple new units to claim relief was addressed by the notification's clubbing mechanism for clearances. The interpretation was consistent with earlier Tribunal precedent and Board instructions. en-us Wed, 10 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 10:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88882 Exemption under Notification No. 175/86-C.E. could not be refused merely because a factory was shifted to new when the manufacturer otherwise satisfied the relaxed registration conditions in the proviso to paragraph 4. The decisive factor under proviso (b) was whether the exemption had been availed in the previous year, and once that condition was met, change of location did not by itself defeat the benefit. The concern that this reading might allow multiple new units to claim relief was addressed by the notification's clubbing mechanism for clearances. The interpretation was consistent with earlier Tribunal precedent and Board instructions. Case-Laws Central Excise Wed, 10 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88882