TMI Blog2013 (3) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... te but is specified under SIDCO industrial Estate, the benefit of exemption cannot be denied, as the benefit of the notification is available in respect of the eligible goods manufactured and cleared by the units located in the industrial Estates/industrial area as specified in Annexure-II to the notification and this condition stands satisfied by the assessee. There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Khasra number of a unit is not mentioned against a particular industrial area, the benefit of the exemption cannot be denied to a unit when the unit, without any doubt, is located in the specified industrial area - in favour of assessee. - E/1784-1786/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 56/2002-C.E. three conditions are required to be satisfied simultaneously, namely, the goods being covered by the notification, that is, being other than those specified in Annexure-I, the unit being located in the industrial areas specified in Annexure-II to the Notification and the unit must also be located in Khasra number specified against the specified industrial area of Annexure-II. According to the department, while the goods being manufactured are covered by the notification, and the unit of the respondent is located in the industrial area specified in Annexure-II of the notification i.e. SICOP Industrial Estate, Kathua, the Khasra No. of the units plot is not specified against the industrial area i.e. SICOP Industrial Esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined by mentioning the Khasra numbers covered by those industrial areas, when the Khasra number of a unit located in a particular industrial area mentioned in Annexure-II is not mentioned against that Industrial area, the unit cannot be treated as covered by that industrial area. He, therefore, pleaded that the impugned order is not correct. 4. Shri B.L. Narasimhan, Advocate, the learned Counsel for the respondents defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasised that the exemption notification is available to the goods covered by the notification, which are manufactured and cleared by the units located in the industrial areas, specified in Annexure-II to the notification, that the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is located in industrial Estate SICOP which is specified in the Annexure-II to the notification against Sl. No. (2)(II)(C) (1), just because the Khasra No. in which the unit is located - No. 126/68/37-min is not specified against SICOP industrial Estate but is specified under SIDCO industrial Estate, the benefit of exemption cannot be denied, as the benefit of the notification is available in respect of the eligible goods manufactured and cleared by the units located in the industrial Estates/industrial area as specified in Annexure-II to the notification and this condition stands satisfied by the respondent. There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Kha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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