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2017 (3) TMI 640 - AT - Central ExciseArea based exemption - Benefit of N/N. 50/2003-CE dated 10.06.2003 - denial on the ground that no capital goods were installed in the appellant’s unit except one compressor, stating that manufacturing activities by the appellant is not possible - whether the appellant has started its commercial production prior to 31.03.2010, in order to get the benefit in the Notification No. 50/2003 dated 10.06.2003? - Held that: - the department has not properly conducted the inquiry in order to arrive at the conclusion that the appellant is not entitled for the exemption provided in Notification dated 16.03.2010. The evidences submitted by the appellant show the commencement of commercial production and VAT paid clearances of excisable goods by the unit prior to 31.03.2010 - appeal allowed - decided in favor of appellant.
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