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2015 (12) TMI 1619 - AT - Central ExciseDenial of exemption under N/N. 49/50-2003-C.E., dated 10-6-2003 - area based exemption - whether the appellant has commenced the commercial production on or before 31-3-2010 to avail the benefit of Notification No. 49/50-2003-C.E., dated 10-6-2003 or not? - Held that: - the appellant has cleared the goods on commercial consideration and the production of goods is not in dispute. The appellant has sold the goods against consideration therefore, the clearance made by the appellant qualifies the definition of commercial production. The appellant has commenced the commercial production on 31-3-2010, therefore, we hold that the appellant is entitled for the benefit of Notification No. 49/50-2003-C.E., dated 10-6-2003. Appeal allowed - decided in favor of appellant.
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