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2018 (9) TMI 1192 - AT - Central ExciseArea Based Exemption denied - N/N. 50/2003-CE dated 10.06.2003 - Cut-off date - period October, 2011 to September, 2012 - denial on the ground that the appellant had not started their commercial production before the cutoff date as provided under the said notification i.e. 31.03.2010 - In appellant own case for earlier period in the case of M/S VAIBHAV ISPAT PVT LTD VERSUS CC & CE, MEERUT-I [2015 (8) TMI 59 - CESTAT NEW DELHI], it was held that the commercial production started before 31.03.2010 and as such the appellant is entitled to the benefit of the exemption in terms of the said area based notification. Following the decision, the appellant was entitled to exemption of said notification - appeal allowed - decided in favor of appellant.
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