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2012 (12) TMI 468 - CESTAT, AHMEDABADBenefit of Notification No. 39/2001-C.E. – alleged that appellant had invested substantially and had put up the entire project which would indicate that the unit has been set up only after 31-12-2005, thereby the entitlement of Notification No. 39/2001 is correctly denied – Held that:- Appellant unit was set up after the publication of notification and had started commercial production prior to 31-12-2005. Prima facie, the subsequent investment made by the appellant in the plant in the form of backward integration cannot be held against them for denying the benefit of said notification - waiver of pre-deposit allowed
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