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2017 (6) TMI 850 - AT - Central ExciseArea based exemption - N/N. 56/2002-CE dated 14.11.2002 - denial on the ground that the factory is not located in the notified area covering by the notification, as they have mentioned that the factory is located in village Narwal Pain - Held that: - the unit is situated at Khasra No.239/152, Tehsil Jammu and the original Bandobasti Khasra No.152 of village Narwal Pain, Jammu - Khasra No.152 is mentioned at Sr. No.2(l)(A)(2) against name of Industrial Area as Jammu Cantonment. The appellant’s unit situated at Khasra No. 152 is eligible for exemption under N/N. 56/2002-CE dated 14.11.2002, as amended, as it falls under specified area as shown against Sr. No. 2(I) (A) (2). Consequently, the appellants are eligible for the refund claims. Appeal allowed - decided in favor of appellant.
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