Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 176 - CESTAT AHMEDABADArea Based Exemption - Notification No. 39/2001-C.E., dated 31-7-2001 - Kutch district of Gujarat – held that - Revenue cannot argue against the clarifications issued by the Board - subsequent emergence of a new product using the same plant and machinery will not make the assessee disentitled to the Notification - plain corrugated sheets were manufactured before the cut off date and the entire plant and machinery was installed before the said date - Subsequent manufacture of boxes out of corrugated sheets wilt not amount to production of an altogether new and different product so as to deny the given benefit
|