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2015 (4) TMI 568 - SC - Central ExciseBenefit of exemption from payment of central excise duty to factories in North Eastern States vide Notifications viz. Notification No.32/99-CE and Notification No.33/99-CE both dated 8.7.1999 - Held that:- No ambiguity in the language of the Notifications. The Notifications as well as C.B.E.C.'s clarifications relied upon by the appellants are very clear that in the case of existing manufacturing units, the date on which the capacity of the unit is enhanced, should be the relevant date in terms of Clause 3(b) of the Notifications. The date of commencement of commercial production is mentioned in Clause 3(a) of the Notification, is applicable to the new industrial units only. We also agree with the Commissioner (Appeals) that Clause (4) of the Notifications regarding commercial production applies only to new units. The appellants' unit is existing unit and the expansion was completed prior to 24.12.97 - Decided against assessee.
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