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2018 (4) TMI 1795 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-C.E., dated 10-6-2003 - relevant date of production in the factory - Department is of the view that on the cut off date i.e. 31-3-2010, there was no production in the factory - HELD THAT:- It appears that the appellant has obtained the certificate from the Boiler Inspector in accordance with Section 7 of the Indian Boilers Act. As per the provisions of Section 9 of the said Act, such certificate is to issue only when the boiler is ready to use. It is also seen that the appellant has filed the VAT return for the period 1-3-2010 to 31-3-2010, the same was acknowledged by the Assistant Commissioner, Trade Tax, Roorkee. The necessary tax and VAT was already paid and the challan for the period under consideration has been produced - In addition, the appellant have produced the certificate issued by the General Manager, District Industries Centre, Roorkee where the initial date of commencement of production was mentioned as 30-3-2010. The production was commenced on or before 31-3-2010 and hence, the assessee is entitled to the benefit of Notification No. 50/2003-C.E., dated 10-6-2003 - Appeal allowed - decided in favor of appellant.
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