https://www.taxtmi.com/caselaws?id=102705 An exemption under Notification No. 5/98-C.E. was available to a separate factory used for dyeing yarn because the notification turned only on whether that factory lacked facilities for producing single yarn. The unit had separate Central Excise registration and there was no dispute that it did not have such production facilities, so eligibility had to be assessed by reference to that unit alone. Factors such as proximity to another unit and common utilities were irrelevant to the notification's condition. The exemption was therefore available and denial of the benefit was unsustainable. en-us Tue, 19 Feb 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102705 An exemption under Notification No. 5/98-C.E. was available to a separate factory used for dyeing yarn because the notification turned only on whether that factory lacked facilities for producing single yarn. The unit had separate Central Excise registration and there was no dispute that it did not have such production facilities, so eligibility had to be assessed by reference to that unit alone. Factors such as proximity to another unit and common utilities were irrelevant to the notification's condition. The exemption was therefore available and denial of the benefit was unsustainable. Case-Laws Central Excise Tue, 19 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102705