| Can any one guide me on the following subject: A partnership firm among the brothers are having a manufacturing unit and are taking cenvat since very beginning and paying excise duty on their sales. Now a another partnership firm from the same family but no one is common partner wants to start a separate manufacturing unit at separate area with new workforce for a product which is not common to earlier unit.Can the 2nd unit avail the exemption limit or they have to pay duty from very 1st sale.
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