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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 treated as consisting of more than one manufacturing unit - for determination o .....

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