https://www.taxtmi.com/caselaws?id=350131 Notification No. 50/2003-CE was applied on a unit-wise basis rather than as a factory-wide exemption, because the scheme was framed for new industrial units or existing units undertaking substantial expansion. The expressions "factory" and "industrial unit" were treated as distinct, and identifiable sections of a factory carrying separate manufacture could qualify as separate units for the notification. The wider definition of "factory" under the Central Excise Act could not override this unit-based design. Following the assessee's earlier case, denial of the benefit on a factory-wide approach was unsustainable, and the exemption was held available unit-wise. en-us Thu, 07 Sep 2017 00:00:00 +0530 Wed, 01 Nov 2017 10:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350131 Notification No. 50/2003-CE was applied on a unit-wise basis rather than as a factory-wide exemption, because the scheme was framed for new industrial units or existing units undertaking substantial expansion. The expressions "factory" and "industrial unit" were treated as distinct, and identifiable sections of a factory carrying separate manufacture could qualify as separate units for the notification. The wider definition of "factory" under the Central Excise Act could not override this unit-based design. Following the assessee's earlier case, denial of the benefit on a factory-wide approach was unsustainable, and the exemption was held available unit-wise. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350131