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2019 (1) TMI 904 - CESTAT NEW DELHIAra based exemption - denial of benefit on the ground that basic and mandatory requirement of the Notification No.50/2003-CE dated 10.06.2003 not fulfilled - Held that:- The ld. Commissioner has given cogent finding that the respondent in the year 2007-2008 brought capital goods from the Noida Unit worth ₹ 3.50 thousand. Further, they have shown purchase in that year worth ₹ 1.50 lakh and further, they have incurred expenditure on wages and power-fuel. Further, they have also cleared the goods manufactured by them. As such, the evidence of commercial production is established. It is also held that the appellant had given due intimation to the Revenue dated 14.01.2013 along with copy of clearance dated 4.01.2013. There is no adverse inspection report or finding to the facts as contended by the assessee, and as such, the denial of exemption is without any basis - appeal dismissed - decided against appellant.
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