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2016 (7) TMI 1030 - AT - Central ExciseClaim of exemption - Area based exemption - the original authority rejected ₹ 72,963/- on the ground that the product Acid Oil was not manufactured before 31.12.2005, hence, not eligible to the benefit of said exemption Notification. - Notification No.39/2001-CE dated 31.07.2001 - Held that:- a categorical submission has been advanced by the appellant before the Ld. Commissioner (Appeals), and evidences of installation of plant and machinery prior to 31.12.2005, capable to manufacture “Acid Oil” were produced and also before us a categorical submission has been advanced by the Ld. Advocate for the appellant that the Acid Oil had been manufactured, without addition of any plant and machinery to the existing line of manufacture of goods, after the cut off date 31.12.2005. The observation of the Ld. Commissioner(Appeals), on the other hand rests on conjectures and surmises. In these circumstances, we are of the opinion that the appellant had since complied with all the conditions of the notification in respect of the product Acid Oil, hence, eligible to the benefit of Notification No. 39/2001-CE dated 31.07.2001 - Decided in favor of assessee.
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