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2018 (6) TMI 231 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-CE dated 10.06.2003 - exemption sought by the appellant under area based exemption from 27.03.2010 to 26.03.2020 and it was allowed only upto 24.11.2013 - whether M/s. LPT has set-up a new manufacturing unit or continued with the manufacturing activity as has been undertaken by M/s. LEPL? - Held that:- It is clear that M/s. LEPL had stopped the production before amalgamation and had also plant and machinery were shifted to another place and Central Excise registration was also surrendered. M/s. LPT has started a new unit with new plant and machinery for manufacturing of new products - Similar issue came up before this Tribunal in the case of Wipro Enterprises Ltd vs. CCE, Shimla [2018 (2) TMI 787 - CESTAT CHANDIGARH], where it was held that the new unit is entitled for exemption from the date of start of commercial production. The facts of the present case are on better footing then the case of Wipro Enterprises Limited [2018 (2) TMI 787 - CESTAT CHANDIGARH] wherein the unit was a manufacturing unit and the same unit has started new manufacturing line in the same premises and this Tribunal held that the new unit is entitled for exemption from the date of start of commercial production - Admittedly, in this case, M/s. LPT started a new unit for manufacturing of mobile batteries, mobile chargers and accessories by installing new plant and machinery - Therefore, in the light of decision of Wipro Enterprises Limited, M/s. Luminous Power Technology Pvt. Limited (M/s. LPT) is entitled for exemption under N/N. 50/2003-CE dated 10.06.2003 from 27.03.2010 to 26.03.2020. Appeal allowed - decided in favor of appellant.
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