TMI Blog2017 (11) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... held that All such units are necessary part of a factory, if located in the contagious area. Each division of a factory manufacturing different identifiable items or undertaking different identifiable processes will have to be considered as a unit of the factory - appeal allowed - decided in favor of appellant-assessee. - Excise Appeal Nos.51660-51664 of 2016 - A/56519-56523/2017-EX[DB] - Dated:- 7-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) (Rep by Sh. Hemant Bajaj, Adv.) for the Appellant (Rep. by Sh. M.R. Sharma, DR) for the Respondent ORDER Per: (Dr.) Satish Chandra All these appeals are filed by the assessee-Appellants against the Order-in-Original No.26/Commr/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, the appellant also did not contest the fact that they have only one factory in the said location. They only pleaded that in the said factory there were two identifiable manufacturing units involved in the manufacture of different types of products in different production lines. We note that there were certain factual errors recorded by the original authority while examining the dispute. He records that the excise registration and the declaration filed under Notification No.50/03, covered entire premises. We note that in the intimation dated 21.04.2008, the appellant categorically displayed a site plan clearly demarcating Unit-I Unit-II with a specific remark. Similarly, the original authority records that the term unit used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that in case of a manufacturer, producing motor vehicles, if a new assembly line/ production line is installed after 31.03.2007, then the benefit of said notification would not be available to motor vehicles manufactured on such assembly/production line. Similarly, if the commercial production of a particular kind of specified goods has not commenced before 31.03.2007, the benefit of the said notification would not be available to such goods. We note that the said clarification brings-out that the exemption is to be applied even to a new assembling line which in any case will be part of an already existing factory having other manufacturing unit/facility. 9. The Tribunal while examining the application of exemption under the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /1978-CE, the Hon ble Bombay High Court held as below: 5. The Notification uses the word factory and it used the words industrial unit . It must, therefore, be assumed that the words were intended to bear different meanings. Put differently the words industrial unit must mean something other than factory . 11. The above-said decision has been noted by the Apex Court with approval. It was observed by the Apex Court that the word/expressions- factory and industrial Unit when used in the same notification would be presumed to have been used for different meaning. It was held that industrial unit would mean something other than factory, which would be a separate isolated part of plant which is exclusively used for m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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