https://www.taxtmi.com/caselaws?id=412129 Additional sheds acquired after the cut-off date were treated as part of the existing registered manufacturing unit because they operated under the same management, shared registration, raw materials and workforce, and were interlinked in the manufacturing process. On those facts, the court held that the sheds represented an expansion of existing manufacturing capacity rather than new independent industrial units. Production from the additional sheds therefore remained eligible for exemption under Notification No. 69/2003-CE. en-us Mon, 06 Sep 2021 00:00:00 +0530 Fri, 10 Sep 2021 03:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412129 Additional sheds acquired after the cut-off date were treated as part of the existing registered manufacturing unit because they operated under the same management, shared registration, raw materials and workforce, and were interlinked in the manufacturing process. On those facts, the court held that the sheds represented an expansion of existing manufacturing capacity rather than new independent industrial units. Production from the additional sheds therefore remained eligible for exemption under Notification No. 69/2003-CE. Case-Laws Central Excise Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412129