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2013 (3) TMI 453 - AT - Central ExciseExemption under notification No. 56/2002-C.E denied - as per department while the industrial area in which the unit is located is specified in the Notification, the Khasra No. 126/68/37-min, in which the unit is located is not specified against Industrial Estate SICOP, but is specified against Industrial Estate SIDCO, Kathua - Held that:- Since this unit is located in industrial Estate SICOP which is specified in the Annexure-II to the notification against Sl. No. (2)(II)(C) (1), just because the Khasra No. in which the unit is located - No. 126/68/37-min is not specified against SICOP industrial Estate but is specified under SIDCO industrial Estate, the benefit of exemption cannot be denied, as the benefit of the notification is available in respect of the eligible goods manufactured and cleared by the units located in the industrial Estates/industrial area as specified in Annexure-II to the notification and this condition stands satisfied by the assessee. There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Khasra number of a unit is not mentioned against a particular industrial area, the benefit of the exemption cannot be denied to a unit when the unit, without any doubt, is located in the specified industrial area - in favour of assessee.
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