2017 (11) TMI 1388

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....te is January 2015 to December, 2015. 2. In the present case, the issue is pertaining to the admissibility of the benefit of exemption under Notification No. 50/2003-CE dated 10.06.2003 to Unit-II wherein excisable goods have been manufactured and cleared without payment of duty. 3. Heard Ms. Sukriti Das, ld. Advocate for the assessee and Sh. R. K. Mishra, ld. AR for the Revenue. 4. After hearing both the parties and on perusal of record, it appears that the issue has come up before the Tribunal in the assessee's own case for the earlier period (F. O. No.56483-56487/2017 dt. 05.09.2017) where it was observed that- "4. After hearing both the parties and on perusal of record, it appears that an identical issue has come up be....

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....nce each unit cannot be described as a factory, he proceeded to hold that the whole premises should be considered as single entity and exemption was accordingly denied. While examining the decision of Bombay High Court in Devidayal Electronics and Wires Ltd, 1984(16) E.L.T. 30 (BOB.), the original authority erred in not examining the provisions of Notification No. 50/03. 7. He records, incorrectly, that the word "industrial unit" has not been used in the said notification. Whereas we note that para 2 of the said notification which talks about application of exemption to different kinds of units clearly states that the said exemption is for new industrial unit set-up in the declared area or industrial units existing but undertaking ....

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....is ground for denial of exemption to cylinder unit is totally incorrect, as held by Apex Court in the case of Reckitt Colman of India Ltd. (supra) each section or part of a factory manufacturing a different commodity has to be treated as separate manufacturing unit. The same view has been expressed by the Apex Court in the case of Himalayan Co-op. Milk Product (supra) and also Hon'ble Bombay High Court in the case of Devidayal Electronics & Wires (supra). Therefore, a factory manufacturing more than one commodity in different sections, has to be treated as consisting of more than one manufacturing units and each section or part of the factory would be independently eligible for exemption, as the duty exemption under Notification No.50/2003-....