https://www.taxtmi.com/caselaws?id=118418 Exemption under Notification No. 32/99-C.E. depended on whether a unit commencing manufacture of fragrances and flavours could be treated as a new industrial unit under clause 3(a), even though it already manufactured other products. The notification covered either new industrial units starting commercial production on or after 24-12-1997 or existing units undertaking substantial expansion of at least 25%. Because the earlier order focused mainly on expansion and installed capacity, without examining the distinct new product line under clause 3(a), the matter was remitted for fresh consideration of eligibility on that basis, with liberty to raise other issues before the Commissioner. en-us Tue, 04 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118418 Exemption under Notification No. 32/99-C.E. depended on whether a unit commencing manufacture of fragrances and flavours could be treated as a new industrial unit under clause 3(a), even though it already manufactured other products. The notification covered either new industrial units starting commercial production on or after 24-12-1997 or existing units undertaking substantial expansion of at least 25%. Because the earlier order focused mainly on expansion and installed capacity, without examining the distinct new product line under clause 3(a), the matter was remitted for fresh consideration of eligibility on that basis, with liberty to raise other issues before the Commissioner. Case-Laws Central Excise Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118418