https://www.taxtmi.com/caselaws?id=107476 Partial transfer of land, premises, plant and machinery from an earlier manufacturing unit does not by itself extinguish the identity of the original factory for purposes of Notification No. 175/86-C.E. The operative test was whether the respondent manufactured goods in the same factory of the predecessor unit or in a new and distinct factory. On the facts accepted, the earlier manufacturer continued to exist and there was no material to show that its factory had ceased to survive. Mere acquisition of some assets of another unit was therefore insufficient to deny exemption on the basis of the predecessor's clearance history. en-us Tue, 04 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 17:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107476 Partial transfer of land, premises, plant and machinery from an earlier manufacturing unit does not by itself extinguish the identity of the original factory for purposes of Notification No. 175/86-C.E. The operative test was whether the respondent manufactured goods in the same factory of the predecessor unit or in a new and distinct factory. On the facts accepted, the earlier manufacturer continued to exist and there was no material to show that its factory had ceased to survive. Mere acquisition of some assets of another unit was therefore insufficient to deny exemption on the basis of the predecessor's clearance history. Case-Laws Central Excise Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107476