Section 679(2)(A) in Rules under the United Provinces Excise Act, 1910
(A)'Unit' means a factory or workshop which has started lifting industrial alcohol for production on or after December 20, 1986 and using totally new plant, machinery, equipments and apparatuses and includes a factory or workshop set up by a F.L. 39 licence already having an industrial unit manufacturing the same goods at any other place in the State or any other goods on or adjacent to, the site of any existing factory or workshop but does not include-