https://www.taxtmi.com/caselaws?id=166148 Eligibility for exemption under Notification No. 89/79 turned on a fair reading of the notification as a whole, especially the proviso referring to the industrial unit and Tariff Item 68 goods. Although the manufacturing divisions were separate in location and held separate excise licences, they were part of one incorporated company and not distinct legal entities. The Tribunal treated the relevant plant and machinery investment on a unit-based basis within the integrated industrial complex, rather than isolating only the Tariff Item 68 division. On that construction, the exemption was not available and the refund claims were unsustainable. en-us Wed, 18 May 1983 00:00:00 +0530 Wed, 27 Aug 2014 11:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166148 Eligibility for exemption under Notification No. 89/79 turned on a fair reading of the notification as a whole, especially the proviso referring to the industrial unit and Tariff Item 68 goods. Although the manufacturing divisions were separate in location and held separate excise licences, they were part of one incorporated company and not distinct legal entities. The Tribunal treated the relevant plant and machinery investment on a unit-based basis within the integrated industrial complex, rather than isolating only the Tariff Item 68 division. On that construction, the exemption was not available and the refund claims were unsustainable. Case-Laws Central Excise Wed, 18 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166148