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2017 (11) TMI 1388 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-CE dated 10.06.2003 - Held that: - the issue has come up before the Tribunal in the assessee’s own case for the earlier period [2017 (11) TMI 1314 - CESTAT NEW DELHI], where it was held that 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 and exemption to be allowed - appeal allowed - decided in favor of appellant.
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