https://www.taxtmi.com/caselaws?id=355366 The tribunal allowed the appeal, setting aside the impugned order and granting consequential relief. It held that the appellant's Unit No.III qualified as a separate industrial unit under Notification No.50/03-CE, despite sharing common facilities with other units. The tribunal emphasized the distinction between a factory and an industrial unit, stating that a factory can have multiple industrial units as long as they operate independently with separate resources and production lines. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355366 The tribunal allowed the appeal, setting aside the impugned order and granting consequential relief. It held that the appellant's Unit No.III qualified as a separate industrial unit under Notification No.50/03-CE, despite sharing common facilities with other units. The tribunal emphasized the distinction between a factory and an industrial unit, stating that a factory can have multiple industrial units as long as they operate independently with separate resources and production lines. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355366