https://www.taxtmi.com/caselaws?id=270134 The Tribunal held that Unit-II, established by the appellant company for manufacturing plastic products, was eligible for duty exemption under notification no. 49/03CE. However, Unit-II was deemed non-independent and considered part of Unit-I, limiting the exemption benefit to ten years from Unit-I's commencement of commercial production. The Tribunal rejected the appellant's argument of Unit-II's separate existence and alleged that it was created as a means to extend the exemption period. The judgment emphasized the necessity of independent existence for claiming exemptions under the specified notification. en-us Wed, 17 Jun 2015 00:00:00 +0530 Mon, 15 Feb 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270134 The Tribunal held that Unit-II, established by the appellant company for manufacturing plastic products, was eligible for duty exemption under notification no. 49/03CE. However, Unit-II was deemed non-independent and considered part of Unit-I, limiting the exemption benefit to ten years from Unit-I's commencement of commercial production. The Tribunal rejected the appellant's argument of Unit-II's separate existence and alleged that it was created as a means to extend the exemption period. The judgment emphasized the necessity of independent existence for claiming exemptions under the specified notification. Case-Laws Central Excise Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270134