https://www.taxtmi.com/caselaws?id=777986 CESTAT KOLKATA - AT held that the appellant qualifies as a "new industrial unit" under Notification No.20/2007-C.E., having commenced commercial production w.e.f. 31.03.2017. The tribunal found the appellant to be distinct from the earlier unit at the same location and rejected the Department's equivalence-based denial for lack of evidence. As the appellant falls within the primary category of the Notification, it need not satisfy the 25% expansion test and is therefore eligible for the ten-year exemption under Notification No.20/2007-C.E. Appeal disposed. en-us Wed, 12 Feb 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777986 CESTAT KOLKATA - AT held that the appellant qualifies as a "new industrial unit" under Notification No.20/2007-C.E., having commenced commercial production w.e.f. 31.03.2017. The tribunal found the appellant to be distinct from the earlier unit at the same location and rejected the Department's equivalence-based denial for lack of evidence. As the appellant falls within the primary category of the Notification, it need not satisfy the 25% expansion test and is therefore eligible for the ten-year exemption under Notification No.20/2007-C.E. Appeal disposed. Case-Laws Central Excise Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777986