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2017 (11) TMI 933 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-CE dt. 26.02.2003 - clubbing of clearance of production of two different units - Held that: - reliance placed in the case of Tencon Industrial Corporation Vs. CCE, Bombay -I- [2003 (7) TMI 76 - SUPREME COURT OF INDIA] wherein it was held that where a factory produced more than one excisable goods production is by one unit and as such the clearances cannot be clubbed together - appeal dismissed - decided against Revenue.
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