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2015 (12) TMI 659 - AT - Central ExciseArea based exemption under Notification NO.50/03-CE dt.10.6.03 at new premises after shifting of factory - no production was undertaken by the appellant at new address on or before 31.3.10 - Held that:- It is seen that change of address has been intimated to district industries centre and district industries centre confirmed the change of address. When the information submitted by the appellant in respect of department’s letter dt.9.7.10, and the documents furnished by the appellant are not disputed, chartered engineer’s certificate has certified the existence of machinery and plant at the new premises and also the installed capacity, in our view, there is absolutely no ground to treat the appellant unit as having commenced their commercial production in July, 2010 and deny the exemption on this basis. Even in terms of Board’s circular dated 17.2.12, an eligible unit physically shifting to new location would be eligible for exemption under Notification No.50/03-CE for residual period of exemption. When the department does not dispute that the appellant had commenced commercial production with effect from 30.3.10 from their old unit and has accepted their Form A return for period from April, 2010 to June, 2010 wherein certain production of LED lanterns has been declared, when the district industries centre has confirmed the shifting of factory to the new location and when the installation of plan and machinery at the new premises has been certified by chartered engineer and besides this, there is evidence of transportation of machinery to the new location, in our view, there is no justification to treat the appellant unit as having commenced commercial production after 31/3/10 and denying the exemption on this basis. Therefore, the impugned order is not sustainable. The same is set aside. - Decided in favour of assessee.
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