2009 (3) TMI 301

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..... al unit which commenced commercial production on or after 1st day of April, 2007, but not later on 31st day of March, 2017. - Appellant manufactured 4900 railway sleepers valued at Rs. 28.5 lakhs, in the month of January 2007 and cleared to Railways. This production quantity was reflected in RG-1 record and ER-1 returns. There is no evidence on record to show that the sleepers were cleared for non .....

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..... d commercial production on or after 1st day of April, 2007, but not later on 31st day of March, 2017. The Applicant claimed benefit under this provision. In the impugned order there is a finding of fact that a commercial production of appellant's unit commenced during the month of January 2007 as appellant manufactured on commercial basis 4900 pieces of railway sleepers valued at Rs. 28.5 lakhs an .....

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..... production in the month of January 2007 and the same was reflected in RG-1 and ER-1 return. In these circumstances the production of 4900 pieces of railway sleepers is to be considered as commercial production. 5. We find the Notification exempts payment of Central Excise duty to a new industrial unit which commenced commercial production on or after 1st day of April, 2007 but not later on 31st .....

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