https://www.taxtmi.com/caselaws?id=439375 A later manufacturing setup at the same site was treated as a new industrial unit because the earlier unit had remained closed for a substantial period, its excise registration and factory licence were surrendered, machinery was transferred or sold, and fresh statutory registrations and clearances were obtained before production resumed. On those facts, the later establishment was not regarded as a mere renovation or continuation of the old unit. The exemption under Notification No. 20/2007-CE was therefore admissible, and the Revenue's challenge to the benefit failed. en-us Thu, 15 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439375 A later manufacturing setup at the same site was treated as a new industrial unit because the earlier unit had remained closed for a substantial period, its excise registration and factory licence were surrendered, machinery was transferred or sold, and fresh statutory registrations and clearances were obtained before production resumed. On those facts, the later establishment was not regarded as a mere renovation or continuation of the old unit. The exemption under Notification No. 20/2007-CE was therefore admissible, and the Revenue's challenge to the benefit failed. Case-Laws Central Excise Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439375