2006 (11) TMI 404

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..... lant. Shri Deepak Garg, SDR, for the Respondent. [Order per : C.N.B Nair, Member (T)]. - Notification No.  50/2003-C.E., dated 10-6-2003, as amended from time to time, exempted goods specified and cleared from a unit located in the industrial growth centre or industrial infrastructure development centre etc. etc. The exemption was available only to new industrial units which have commence .....

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..... s Ltd. v Union of India - 1984 (16) E.L.T. 30] that unit only means plant and building used exclusively for the manufacture of the goods in question. The ld. Counsel has also referred to the judgment of the Supreme Court in the case, of CCE v. Himalayan Co-op. Milk Products Union Ltd. -  2000 (122) E.L.T. 327 (S.C.) and submitted that the view taken by the Bombay High Court in the case of Dev .....

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..... uction. Accordingly, the view of the Commissioner that the appellant's ACSR production was not from a new unit also cannot find acceptance. 6. The impugned order also notes certain changes in names in support of the denial of exemption. This would not also appear to be justified inasmuch as the khashra numbers mentioned in the notification are the sites where the appellant's factory is locat .....

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