TMI Blog2018 (4) TMI 1795X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate from the Boiler Inspector in accordance with Section 7 of the Indian Boilers Act. As per the provisions of Section 9 of the said Act, such certificate is to issue only when the boiler is ready to use. It is also seen that the appellant has filed the VAT return for the period 1-3-2010 to 31-3-2010, the same was acknowledged by the Assistant Commissioner, Trade Tax, Roorkee. The necessary t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Pawanshree Agarwal, Advocate, for the Assessee. Shri S.K. Bansal, AR, for the Department. ORDER The present appeals have been filed against the Order-in-Original No. 27/2015, 37-38/2016, dated 18-8-2015 26-8-2016 respectively. The department has also filed the cross appeal against Order No. 27/2015, dated 18-8-2015. 2. Brief facts of the case are that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inspection. The department is of the view that on the cut off date i.e. 31-3-2010, there was no production in the factory. So, the appellant was not entitled for the claim of area based exemption. On the other hand, the claim of the assessee is that the commercial production in the factory was commenced on 30-3-2010, i.e. prior to the cut off date. It is further claimed that on 9-4-2010, the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rkee where the initial date of commencement of production was mentioned as 30-3-2010. 7. In view of the above additional evidence, we are inclined to take the view that the production was commenced on or before 31-3-2010 and hence, the assessee is entitled to the benefit of Notification No. 50/2003-C.E., dated 10-6-2003. 8. So, we set aside the impugned orders and allow the appeals filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
