https://www.taxtmi.com/caselaws?id=351509 The Tribunal set aside the original order concerning the admissibility of exemption under Notification No. 50/2003-CE for Unit-II. It emphasized treating different sections of a factory as separate manufacturing units for exemption eligibility, referencing the capacity expansion requirement for specific units. The Tribunal clarified that the exemption is unit-wise, not factory-wise, and should be determined based on individual units. Terms "unit" and "factory" were distinguished, with each division of a factory producing different items considered a unit. The appeals were allowed with consequential relief, stressing the importance of unit-wise assessment for exemption eligibility. en-us Tue, 14 Nov 2017 00:00:00 +0530 Sat, 25 Nov 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351509 The Tribunal set aside the original order concerning the admissibility of exemption under Notification No. 50/2003-CE for Unit-II. It emphasized treating different sections of a factory as separate manufacturing units for exemption eligibility, referencing the capacity expansion requirement for specific units. The Tribunal clarified that the exemption is unit-wise, not factory-wise, and should be determined based on individual units. Terms "unit" and "factory" were distinguished, with each division of a factory producing different items considered a unit. The appeals were allowed with consequential relief, stressing the importance of unit-wise assessment for exemption eligibility. Case-Laws Central Excise Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351509