https://www.taxtmi.com/caselaws?id=356746 Exemption under Notification No. 50/2003-CE is not denied merely because a unit is purchased, shifted to another notified area, or undergoes a change in ownership. The benefit depends on factual verification that the same plant, machinery, equipment and manpower were relocated, and the authorities must examine the evidence before rejecting the claim. Because the chartered engineer's certificate and other materials on physical shifting were not properly considered, the matter was remanded for fresh adjudication after verifying whether the relocated unit retained identity with the original unit. en-us Wed, 17 Jan 2018 00:00:00 +0530 Mon, 12 Mar 2018 05:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356746 Exemption under Notification No. 50/2003-CE is not denied merely because a unit is purchased, shifted to another notified area, or undergoes a change in ownership. The benefit depends on factual verification that the same plant, machinery, equipment and manpower were relocated, and the authorities must examine the evidence before rejecting the claim. Because the chartered engineer's certificate and other materials on physical shifting were not properly considered, the matter was remanded for fresh adjudication after verifying whether the relocated unit retained identity with the original unit. Case-Laws Central Excise Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356746