https://www.taxtmi.com/caselaws?id=461385 Area-based exemption under Notification No. 50/2003-C.E. could not be denied merely because one small khasra number was not specifically mentioned where the unit stood on adjacent, contiguous khasras forming a single compound. The omitted khasra covered only a negligible part of the factory plot, and the exemption was aimed at the industrial unit as an area-based entity rather than strict identification of every inch of land used for machinery. On that basis, the assessee was held entitled to the exemption and the demand was not sustainable. en-us Mon, 17 Jul 2017 00:00:00 +0530 Thu, 03 Apr 2025 19:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461385 Area-based exemption under Notification No. 50/2003-C.E. could not be denied merely because one small khasra number was not specifically mentioned where the unit stood on adjacent, contiguous khasras forming a single compound. The omitted khasra covered only a negligible part of the factory plot, and the exemption was aimed at the industrial unit as an area-based entity rather than strict identification of every inch of land used for machinery. On that basis, the assessee was held entitled to the exemption and the demand was not sustainable. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461385