https://www.taxtmi.com/caselaws?id=753 An exemption notification aimed at promoting industrial investment in the North-Eastern region was construed contextually and, where its language allowed, liberally. Because the notification did not define "new industrial unit" or exclude transferred units, and there was no evidence that machinery, accessories, components or labour from the earlier unit had been shifted to the Amingaon site, the later unit was treated as a fresh industrial unit. Mere correspondence seeking continuity of the earlier industrial licence did not establish relocation of an old unit. The Amingaon unit therefore qualified for the exemption, and the departmental appeals failed. en-us Thu, 28 Nov 2002 00:00:00 +0530 Sat, 30 Nov 2013 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753 An exemption notification aimed at promoting industrial investment in the North-Eastern region was construed contextually and, where its language allowed, liberally. Because the notification did not define "new industrial unit" or exclude transferred units, and there was no evidence that machinery, accessories, components or labour from the earlier unit had been shifted to the Amingaon site, the later unit was treated as a fresh industrial unit. Mere correspondence seeking continuity of the earlier industrial licence did not establish relocation of an old unit. The Amingaon unit therefore qualified for the exemption, and the departmental appeals failed. Case-Laws Central Excise Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753