https://www.taxtmi.com/caselaws?id=251712 The Tribunal affirmed the lower authorities' decision to grant duty exemption to Unit II as a separate factory under Notification No. 3/2001-CE. Unit II was found to have separate machinery, manufacturing processes, and Central Excise registration, meeting the criteria for distinct factory status. Legal precedents supported the concept of separate factories within the same premises owned by a single manufacturer. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of compliance with notification conditions and the establishment of separate entities for availing duty exemption benefits. en-us Wed, 02 Apr 2014 00:00:00 +0530 Sat, 15 Nov 2014 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251712 The Tribunal affirmed the lower authorities' decision to grant duty exemption to Unit II as a separate factory under Notification No. 3/2001-CE. Unit II was found to have separate machinery, manufacturing processes, and Central Excise registration, meeting the criteria for distinct factory status. Legal precedents supported the concept of separate factories within the same premises owned by a single manufacturer. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of compliance with notification conditions and the establishment of separate entities for availing duty exemption benefits. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251712