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Area based exemption - a factory manufacturing more than one commodity in different sections, has to be treated as consisting of more than one manufacturing unit - for determination of eligibility of cylinder unit, for exemption under Notification No.50/03-CE the capacity expansion of 25% or more has to be seen in respect of this unit only and not the capacity expansion of the entire factory as a whole. - exemption allowed - Tri

Central Excise - Area based exemption - a factory manufacturing more than one commodity in different sections, has to be .....

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ption under Notification No.50/03-CE the capacity expansion of 25% or more has to be seen in respect of this unit only a .....

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