https://www.taxtmi.com/caselaws?id=122910 For a compounded levy scheme that distinguished between processing factories existing on 1-5-2001 and new independent textile processors, the operative test was commencement of commercial production, not the date of excise registration. A unit under construction with machinery not yet operational did not become an existing processing factory merely because registration was obtained before production. Where commercial production began later and the application for the scheme was filed before that start date, the unit fell within the category of a new unit and could claim the notification benefit, rather than being bound by the earlier cut-off applicable to existing units. en-us Mon, 22 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 16:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122910 For a compounded levy scheme that distinguished between processing factories existing on 1-5-2001 and new independent textile processors, the operative test was commencement of commercial production, not the date of excise registration. A unit under construction with machinery not yet operational did not become an existing processing factory merely because registration was obtained before production. Where commercial production began later and the application for the scheme was filed before that start date, the unit fell within the category of a new unit and could claim the notification benefit, rather than being bound by the earlier cut-off applicable to existing units. Case-Laws Central Excise Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122910