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2017 (10) TMI 1393 - AT - Central ExciseArea based exemption - N/N. 50/2003-CE dated 10.06.2003 - commencement of commercial production - production was started prior to 31.03.2010 and goods were sold to the buyers - Held that:- Undoubtedly, the production was started on 23.03.2010 for manufacture of the polymer based soil stabilizer, ‘Soiltech’. Initially, the assessee-Respondents have used the small tank, as the production was less. Later, as soon as the demand increased, other bigger tanks were used for production. When it is so, the assessee-Respondents are entitled for the area based exemption as per N/N. 50/2003-CE dated 10.06.2003. Appeal dismissed - decided against Revenue.
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