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2009 (5) TMI 183 - CESTAT, CHENNAIBenefit of exemption in terms of Notification No. 8/2001-CE dated 1-3-2001 has been denied to the appellants herein on the ground that their unit is situated in an urban area and not in rural area as claimed by them (para 4(c) of the notification stipulates that exemption would be available to branded goods provided they are manufactured in a factory located in a rural area). - we find force in the submissions of the appellants that since the land revenue records clearly show that Thelliyar Agaram is a village and since Thelliyar Agaram is not specifically notified as an urban area by the Central Government or State Government, the Revenue cannot determine that the manufacture of the branded goods was in a factory located in an urban area so as to disallow the benefit of SSI exemption notification
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