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2016 (1) TMI 883 - AT - Central ExciseArea based exemption availed under Notification No. 50/2003-CE dated 10/06/2003 - effect of correction in the name of village / area in the notification - Held that:- Observation made by the Tribunal in the case of Tirupati LPG Industries Ltd. vs. CCE, Meerut - I (2015 (10) TMI 622 - CESTAT NEW DELHI ) wherein in the identical situation this Tribunal hold that -just because the village in which Industrial area falls was wrongly mentioned and village name is corrected by amending notification, which does not mean that before the amendment, the unit was located in the notified Industrial area and was not eligible for exemption. Therefore, following the precedent decision in the case of Tirupati LPG Industries Ltd. vs. CCE, Meerut - I (supra) we hold that the respondent are entitled for benefit of exemption Notification No. 50/2003-CE dated 10/06/2003 as their factory has been located in the notified area. With these terms, we do not find any infirmity in the impugned order. - Decided in favour of assessee.
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