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2018 (8) TMI 1835 - CESTAT CHANDIGARHBenefit of Notification No. 1/2010-C.E., dated 6-2-2010 - Area based exemption under N/N. 56/2002-C.E., dated 14-11-2002 availed - substantial expansion of the unit - Revenue is of the view that as the respondent has once opted for exemption under Notification No. 56/2002-C.E., dated 14-11-2002, therefore, the respondent is not entitled to avail the benefit of Notification No. 1/2010-C.E., dated 6-2-2010 - C.B.E. & C. Circular No. 977/01/2014, dated 3-1-2014 - HELD THAT:- As It has been clarified that the Respondent is entitled to benefit of Notification No. 1/2010-C.E., dated 6-2-2010, it is immaterial whether they have claimed the benefit of Notification No. 56/2002-C.E., dated 14-11-2002 or not. Therefore, the Respondent has correctly availed the benefit of Notification No. 1/2010-C.E., dated 6-2-2010 and refund claims sanctioned to the Respondent are in order. Appeal dismissed - decided against Revenue.
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