Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1689 - CESTAT DELHIBenefit of area based exemption - gold and silver unit (purchased by respondent) - N/N. 50/2003 dated 10.6.2003 - Departmental view is that area based exemption was never granted to the respondent and was never availed by the respondent. On the other hand, the respondent claim that it was availed and production was continued - HELD THAT:- It appears that the existing unit who is availing the area based exemption is entitled to add the new plant for the production of new products - In the instant case, the new product is the gold and silver bar. So, it is according to law - Further, the Board’s Circular No. 960/03/2012 dated 17.2.2012, is stating that the change of ownership or change of the factory premises does not de bar the unit to avail the area based exemption, that will continue. The change of the ownership and change of the plot does not matter. The core issue is whether the gold unit which was purchased by the respondent was availing the area based exemption or not. Only for this limited purpose, the matter is remanded to the adjudicating authority to verify the same and decide the issue, by providing the reasonable opportunity to the appellant. The appeal is allowed by way of remand.
|