TMI Blog2017 (11) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and exemption to be allowed - appeal allowed - decided in favor of appellant. - Ex. Appeal Nos. 53464 to 53468 / 2014 - Final Order Nos. 56483 – 56487/ 2017 - Dated:- 5-9-2017 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Sh. Anurag Kapoor, Advocate for the appellant Sh.R. K. Mishra, AR for the respondent ORDER Per: Justice (Dr.) Satish Chandra The present appeals are filed against the order- in- original No. 09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo 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 the said notification refers to the said factory . The original authority records that it does not matter for Central Excise purposes as to by which name whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 said notification in the case of M/s Tirupati LPG Industries Ltd, 2015 (324) ELT 201 (Tri.-Del.) relying on the decision of the Hon ble SC in Reckitt Columan of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, 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 manufacture of goods for which exemption is claimed. 2000 (120) ELT 327 (SC). 12. We also note that in various decisions, the Tribunal held that terms unit and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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