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2017 (10) TMI 73 - AT - Central ExciseArea Based exemption - N/N. 50/2003 CE dated 10/06/2003 - products cleared from their factory established in the Eureka Forbes Industrial Area - Held that: - it is not the intention of Revenue that exemption be allowed with respect to only particular plot numbers. The notification starts with the words Exemption to goods other than specified goods cleared from units located in the Industrial Growth Centre or Industrial Infrastructure Developer Centre, etc. of Uttranchal and Himachal Pradesh - there is no intention of the Government in the said notification to give exemption with respect to particular plot numbers - appeal allowed - decided in favor of appellant.
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