https://www.taxtmi.com/highlights?id=92335 CESTAT upheld the Original Authority's determination that the appellant qualifies as a "new industrial unit" under Para 5(a) of Notification No.20/2007-C.E., concluding the unit commenced commercial production w.e.f. 31.03.2017. The Tribunal rejected the revenue's continuity theory equating the appellant with the pre-existing unit, finding distinct operational setups and no evidentiary basis to treat them as identical; the appellant's establishment at a location approved by the competent State Committee further corroborated its status. Because the appellant falls within the first category of the Notification, the 25% expansion precondition is inapplicable. Consequently, the appellant is entitled to the ten-year exemption under Notification No.20/2007-C.E.; appeal disposed. en-us Tue, 09 Sep 2025 08:38:58 +0530 Tue, 09 Sep 2025 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92335 CESTAT upheld the Original Authority's determination that the appellant qualifies as a "new industrial unit" under Para 5(a) of Notification No.20/2007-C.E., concluding the unit commenced commercial production w.e.f. 31.03.2017. The Tribunal rejected the revenue's continuity theory equating the appellant with the pre-existing unit, finding distinct operational setups and no evidentiary basis to treat them as identical; the appellant's establishment at a location approved by the competent State Committee further corroborated its status. Because the appellant falls within the first category of the Notification, the 25% expansion precondition is inapplicable. Consequently, the appellant is entitled to the ten-year exemption under Notification No.20/2007-C.E.; appeal disposed. Highlights Central Excise Tue, 09 Sep 2025 08:38:58 +0530 https://www.taxtmi.com/highlights?id=92335