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TMI Blog2021 (9) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same management and the sheds were under common registration of the factory. It is also pointed out that the sheds No.15 and 36D were adjacent to and inter connected with the existing manufacturing unit located at shed No.14. The Tribunal committed no error in coming to the conclusion that the addition of two sheds to the existing manufacturing unit was only in the nature of expansion of manufacturing capacity and cannot be seen as establishment of new industrial units coming into existence after 28.02.2001 - It is not the case of the department that even if there is any expansion in the existing industrial unit after 28.02.2001, the production achieved through such augmented manufacturing capacity would not qualify for exemption u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, one of the conditions of eligibility was that the industrial unit should have commenced commercial production on or after 24.12.1997 but not later than 28.02.2001. [3] The assessee acquired two more sheds in the same industrial estate, Sheds No.15 and 36D after the said date of 28.02.2001 and after completing necessary formalities with the Central Excise Department started manufacturing activity of the same product at the said sheds sometime thereafter. The assessee claimed exemption from payment of duty in respect of his entire manufacturing capacity i.e. from the pre-existing sheds as well as the manufacturing activity which was carried out at the newly added sheds No.15 and 36D. The department objected to the claim of exemption pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of law arises. All the requirements of the additional sheds forming part of the existing unit were satisfied. He drew our attention to the affidavit filed in this appeal, in which relevant facts have been highlighted. It is pointed out that there was inter linking of the manufacturing process, raw materials were commonly procured for all the sheds, there was common work force maintained by the assessee for all sheds, there was common sales tax registration and common income tax assessments for all industrial sheds. [7] In the present case, the department is not in a position to dispute the factual assertions of the assessee that there was inter linking of a manufacturing process between all sheds, the raw material was procured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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