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2015 (1) TMI 1085 - AT - Central ExciseArea based Exemption under Notification No. 56/2002-C.E. - certificates produced by the respondents do not mention the base employment figure and the Khasra Number on which the unit, are located are not mentioned in the notification - Held that:- Certificate issued by the Labour Officer, Jammu read with the certificates issued by the General Manager, DIC leave no doubt that the additional investment made by the respondent units has resulted the more than 25% increase in regular employment. The fact of additional investment made for installation of additional machinery is not disputed by the department. In view of this, the condition of additional investment resulting in more than 25% increase in regular employment stands satisfied. - The exemption is applicable to the goods, other than those mentioned in Annexure-I to the notification and which are mentioned in the units located in the industrial area, Growth Centre, etc., specified in Annexure-II. In the Annexure-II the location of the industrial area, growth centre, etc., notified is specified by ;(a) Tehsil and the Police Station/village in which it is located and (b) Khasra number of which the industrial area comprises. In this case both the respondent units are located in “Gangyal Private Local Industrial Area” falling under Gangyal Police Station of Tehsil Jammu. The Khasra number 740 to 778 are mentioned against this industrial area and thus the units whose khasra number are 770 and 770 Min are within this industrial area. The Assistant Commissioner has also got confirmed that Gangyal Private Land Industrial Area falls within the jurisdiction of Police Station Gangyal. In view of this, denial of the benefit of exemption under Notification No. 56/2002-C.E. to the respondent units on the ground that the khasra numbers of their plots of land are not mentioned in the Annexure-II to the notification is incorrect. - Decided against Revenue.
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