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2017 (11) TMI 1314 - CESTAT NEW DELHIBenefit of N/N. 50/2003-CE dated 10.06.2003 - Area Based Exemption - The main appellant obtained Central Excise registration in respect of Unit-I and filed a declaration on 21.04.2008 for availing area based exemption under Notification No.50/2003-CE dated 10.06.2003 in respect of Unit-II - Held that: - identical issue decided in appellant own case M/s Victoria Automotive Inc., Sh Daleep Suneja, Unit Head, Sh. HS Banga, Partner, Sh. Naveen Kumar Maheshwari, Hod, And Sh. Baljeet Singh Rawat Versus CCE, Dehradun [2017 (9) TMI 934 - CESTAT NEW DELHI], where it was 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 and exemption to be allowed - appeal allowed - decided in favor of appellant.
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