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2011 (8) TMI 795 - UTTARAKHAND HIGH COURTArea bases exemption - Notification No. 50/2003 dated 10th June, 2003 - New Industrial Policy dated 7th January, 2003 - the submission of the learned Counsel for the Petitioner is, that as per the policy dated 7th January, 2003 and the notification dated 10th June, 2003, the Petitioner established a new industrial unit in the area specified in Annexure-II and was entitled for central excise exemption on the goods cleared from its unit - The notification dated 10th June, 2003 clearly indicates that a new unit would be entitled for exemption if it commences production after 7th January, 2003 established in an area specified in Annexure-II - In so far as the notification dated 19th May, 2005 is concerned, the court is of the opinion that the said notification only removes certain anomalies which had crept in the notification dated 10th June, 2003 - Decided in favor of the assessee
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