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2008 (8) TMI 129 - AT - Central ExciseArea based exemption (Kutch) under Notification No. 39/2001-C.E. - new unit set up in the Kutch, commencing the commercial production before 31-12-05 are entitled to the benefit of the said Notification – since commercial production (of corrugated sheets) started before 31.12.05, exemption cannot be denied for subsequent emergence of a new product (boxes out of such corrugated sheets) using same plant and machinery – exemption not deniable – revenue’s appeal rejected
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