2006 (11) TMI 404

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....nd Puneet Bansal, CA, for the Appellant. Shri Deepak Garg, SDR, for the Respondent. [Order per : C.N.B Nair, Member (T)]. - Notification No.  50/2003-C.E., dated 10-6-2003, as amended from time to time, exempted goods specified and cleared from a unit located in the industrial growth centre or industrial infrastructure development centre etc. etc. The exemption was available only to ....

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....s well settled [Devidayal Electronics & Wires Ltd. v Union of India - 1984 (16) E.L.T. 30] that unit only means plant and building used exclusively for the manufacture of the goods in question. The ld. Counsel has also referred to the judgment of the Supreme Court in the case, of CCE v. Himalayan Co-op. Milk Products Union Ltd. -  2000 (122) E.L.T. 327 (S.C.) and submitted that the view taken....