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2017 (4) TMI 1080 - AT - Central ExciseBenefit of N/N. 6/2000 - SSI exemption - case of Revenue is that both the units are in the same premises sharing the same main gate, roads, etc., and also have common facility for steam generation, therefore, it is one factory so both the units cannot avail benefit of notification separately - Held that: - in respondent’s own case for the earlier period [2006 (9) TMI 441 - CESTAT, NEW DELHI] this Tribunal has allowed the benefit of SSI Exemption to both the factories in terms of N/N. 6/2000 - benefit allowed - appeal dismissed - decided against Revenue.
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