Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1230 - AT - Central ExciseSSI Exemption - unit is situated in rural area or not - use of brand name of others - clearance of goods on behalf of “loan licensee” where the goods were cleared under brand name of loan licencee - unit falling in rural area or not - Held that:- The appellant’s factory is located at GIDC (Gujarat Industrial Development Corporation) area - The Appellant has produced certificate issued by the GIDC which makes it clear that the appellant has been allotted land by the GIDC on lease hold right basis for purpose of industrial activities. The GIDC has acquired the land by Land acquisition act provisions of industrial activities. It effectively means that the land has become an industrial land and is a notified area for industrial activities - once the area is declared as industrial area it would also be deemed notified area under the Gujarat Municipality Act, 1963. This is a deeming fiction and does not take any other formality and the notified area is ipso facto governed by the provisions of Gujarat Municipalities Act, 1963. This also means that such area has come out of the purview of Gram panchayat that it does not remain the rural area. The survey number of the land where the appellant’s unit is located have been acquired for establishment of GIDC and the land falls under GIDC for which notification has been issued - even though place falls under village, but if it has been notified like in the present case as an industrial area under GIDC such village will no longer to be rural area in terms of the definition given above. Therefore, it is absolutely clear that the place i.e. GIDC-Dholka where appellant’s unit is located is not rural area. Accordingly, the contention of the Revenue is baseless and without support of any evidence contrary to the various evidences produced by the appellant. The Hon’ble Apex Court in the case of Saij Gram Panchayat Vs. State of Gujarat & Othrs. [1999 (1) TMI 531 - SUPREME COURT] has held that the notified area for industries are Industrial townships and are thus do not fall under the ambit of Gujarat Panchayats Act, 1961. In view of such findings of the Apex Court, it can be said that the Appellant’s factory being situated in notified Industrial area which is governed by the GIDC is not a unit located in rural area. Appeal allowed - decided in favor of appellant.
|