https://www.taxtmi.com/caselaws?id=441761 Eligibility for a later industrial exemption notification depended on the claim having been raised on that basis and on satisfaction of its substantive conditions; a refund originally claimed and sanctioned under an earlier notification could not be converted at the appellate stage into a claim under Notification No. 20/2007-CE. The unit also failed to qualify as a new industrial unit, because mere change in ownership, control, product line, or fresh registration did not establish fresh commencement of commercial production without the prescribed expansion or a genuinely new setup. The denial of the later exemption was sustained. en-us Thu, 03 Aug 2023 00:00:00 +0530 Thu, 17 Aug 2023 07:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441761 Eligibility for a later industrial exemption notification depended on the claim having been raised on that basis and on satisfaction of its substantive conditions; a refund originally claimed and sanctioned under an earlier notification could not be converted at the appellate stage into a claim under Notification No. 20/2007-CE. The unit also failed to qualify as a new industrial unit, because mere change in ownership, control, product line, or fresh registration did not establish fresh commencement of commercial production without the prescribed expansion or a genuinely new setup. The denial of the later exemption was sustained. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441761