2016 (6) TMI 608

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....alidharan, AC (AR) ORDER It is submission on behalf of the appellant that it carried out manufacture in its Unit-I as an EOU and for non-availability of the space therein, another Unit was taken by the appellant called as Unit-III for storage of goods of Unit-I and carry out the manufacturing operation thereat. Unit-III and Unit-I were integrally connected to achieve the object of manufactur....