https://www.taxtmi.com/caselaws?id=120327 For exemption under Notification No. 50/2003-C.E., "unit" was construed to mean the plant and buildings used exclusively for manufacture, not necessarily a broader factory establishment. Trial production before the relevant date did not amount to commercial production, so it could not defeat eligibility where the notification required commencement of commercial production on or after the specified date. A change in name was treated as immaterial because the factory location matched the notified khashra numbers. On that basis, the denial of exemption could not be sustained at the prima facie stage, and interim protection against recovery was justified pending disposal of the appeals. en-us Thu, 09 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 14:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120327 For exemption under Notification No. 50/2003-C.E., "unit" was construed to mean the plant and buildings used exclusively for manufacture, not necessarily a broader factory establishment. Trial production before the relevant date did not amount to commercial production, so it could not defeat eligibility where the notification required commencement of commercial production on or after the specified date. A change in name was treated as immaterial because the factory location matched the notified khashra numbers. On that basis, the denial of exemption could not be sustained at the prima facie stage, and interim protection against recovery was justified pending disposal of the appeals. Case-Laws Central Excise Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120327