https://www.taxtmi.com/caselaws?id=172938 Where two factory units are treated as separate entities, entitlement to an area-based exemption and related refund must be determined unit-wise. The coated pipes unit, having commenced production after the cut-off date, could not claim benefit under Notification No. 39/2001-CE, so refund on coated pipes was not sustainable. However, the bare pipes unit was covered by the notification, and the duty relatable to bare pipes moved to the coating unit could be identified. The matter was therefore remanded for recomputation and consideration of refund, if otherwise admissible, only in relation to the exempt bare pipes unit. en-us Thu, 26 Aug 2010 00:00:00 +0530 Fri, 04 Sep 2015 12:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172938 Where two factory units are treated as separate entities, entitlement to an area-based exemption and related refund must be determined unit-wise. The coated pipes unit, having commenced production after the cut-off date, could not claim benefit under Notification No. 39/2001-CE, so refund on coated pipes was not sustainable. However, the bare pipes unit was covered by the notification, and the duty relatable to bare pipes moved to the coating unit could be identified. The matter was therefore remanded for recomputation and consideration of refund, if otherwise admissible, only in relation to the exempt bare pipes unit. Case-Laws Central Excise Thu, 26 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172938