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2013 (4) TMI 26 - HC - Central ExciseArea based exemption - North East Industrial and Investment Promotion Policy (NEIIPP), 2007 - manufacture of excisable goods namely, Mixed Gauge Sleeper and Waste of HTC Wire. - Held that:- In the present case the Appellant manufactured railway sleepers in the month of January 2007 and cleared to Railways. This production quantity was reflected in RG-1 record and ER-1 returns. There is no evidence on record to show that the sleepers were cleared for non-commercial consideration. As the appellant commenced commercial production prior to that mentioned in the notification hence are not entitled for the benefit of Notification. In these circumstances we find no infirmity in the impugned order thereby the benefit of Notification is denied, the appeal is dismissed. - Decided against the assessee.
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