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2013 (10) TMI 565 - AT - Central ExciseArea based exemption - Exemption under Notification No. 50/2003 – Commencement of Production - Whether the appellant had commenced commercial production prior to 31.03.2010, so as to earn the exemption in terms of the notification – Stay - Held that:- the commencement of commercial production means starting of the manufacture of the finished products on commercial scale, which is preceded by trial production and installation of complete plant & machinery and on that day the plant must be ready in all respects for manufacture of finished product in commercial quantity and all raw materials, consumables, etc. required for manufacture are available. When as on 31.3.2010 soldering paste/wire, an important input for mounting components on the printed circuit board was not there and pneumatic screw drivers required for fixing screws mechanically were also not available as a result of which the screws could be fixed only manually, it is doubtful as to whether the commercial production could be started on that day. Moreover, in this case, there is no dispute that as on 31.3.2010, there was neither any manufacture of finished products nor any such manufacture had been recorded in the RG -I register and Shri Sunil Bhardwaj in his statement dated 17.4.2010 has categorically stated that they have not started maintaining any-stock register for finished products as no production was undertaken by them till date, which shows even till 17.4.2010 and there was no production. - prima facie case is not in favor of assessee - 50% of the demand ordered to be deposited - stay granted partly.
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