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2017 (11) TMI 10 - AT - Central ExciseArea Based exemption - N/N. 50/2003 dated 10.06.2003 - manufacture of Motor Vehicle Parts - appellant obtained Central Excise registration in respect of Unit-I and filed a declaration on 21.04.2008 for availing area based exemption under Notification No.50/2003-CE dated 10.06.2003 in respect of Unit-II - two units located within the same premises - Held that: - an identical issue has come up before this Tribunal in the assessee-Appellants’ own case M/s Victoria Automotive Inc & Ors. Vs CCE, Dehradun [2017 (9) TMI 934 - CESTAT NEW DELHI], where it was held that All such units are necessary part of a factory, if located in the contagious area. Each division of a factory manufacturing different identifiable items or undertaking different identifiable processes will have to be considered as a unit of the factory - appeal allowed - decided in favor of appellant-assessee.
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