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2023 (9) TMI 515 - CESTAT NEW DELHIBenefit of area based exemption under N/N. 50/2003-CE dated 10.06.2003 - denial of benefit on the ground that the commercial production could not be commenced before 31.03.2010 - HELD THAT:- The invoice dated 31.03.2010 issued by the appellant for aluminium sections does not appear to be correct or pertain to products manufactured by it. Further, the industrial furnace acquired for manufacturing aluminium ingots from scrap itself was purchased by invoice dated 26.03.2010 and it crossed into the State of Uttarakhand on 29.03.2010 - It is found unthinkable that such an industrial furnace with accessories would have reached the factory on the same date and would have been installed, commissioned, tested, trials completed and commercial production also completed and the first invoice for commercially produced goods could have been raised on 31.03.2010 i.e. within two days. There are strong force in the argument of the learned Authorized Representative for the Revenue that under this invoice dated 31.03.2010 aluminium sections were sold which are extrusion products and there was no equipment for extrusion in the factory - In the absence of any contrary evidence Revenue’s contention is accepted that it was impossible for appellant to have produced 430 kg. of sections by consuming 136 kg. of aluminium scrap. Therefore, on the facts of the case it is not convincing that any commercial production was commenced on or before 31.03.2010. It needs to be pointed out that the electricity consumption as per the electricity authorities was nil prior to April, 2010 and we find it hard to believe that the production could have taken place without any electricity at all. The appellant claimed that it had a diesel generator set for a few days, but was unable to provide any evidence to support its claim. The impugned order is correct and proper and calls for no interference - the impugned order is upheld and the appeal is dismissed.
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