9911796707
TMI Blog2022 (3) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent No.2, his opinion on extension of benefit of exemption to new industrial units established in the category "industrial activities in non-industrial areas". The petitioner has further prayed for issuance of a writ of mandamus directing the respondent No.3 to allow the benefit of exemption on the strength of Central Excise Notification 50/2003. 2. The Government of India, Ministry of Commerce & Industry (Department of Industrial Policy & Promotion), issued a new industrial policy dated 07.01.2003, providing the fiscal incentives to new Industrial Units and to existing units on their substantial expansion. The policy provided for new industrial units and existing industrial units on their substantial expansion which are set up in Growth Centres, Industrial Infrastructure Development Centres, Industrial Estates etc., as stipulated in Annexure-I and other areas as notified from time to time by the Central Government are entitled to 100% outright excise duty exemption for a period of ten years from the date of commencement of commercial production. Annexure-I to the policy provides the location in the Tehsil in the State of Uttarakhand where a new industrial unit or an existi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Managing Director, SIDCUL is acceptable because it being the notified Nodal Agency for routing the subsidies/incentives of various schemes of New Industrial Policy. 8. It is further pleaded that Notification No.49/2003 pertains to thrust industries defined in scheduled appended to the said notification. It is further submitted that the Office Memorandum No.1(10)/2001-NER dated 07.01.2003, issued by the Ministry of Commerce & Industry (Department of Industrial Policy & Promotion), has a provision for Nodal Agency for routing the subsidies/ incentives under various schemes of New Industrial Policy. The Ministry of Commerce & Industry (Department of Industrial Policy & Promotion), vide their notification dated 06.03.2003 have notified the State Industrial Development Corporation of Uttarakhand as a Nodal Agency for the State of Uttarakhand. 9. The Deputy Commissioner further pleaded that to ascertain the eligibility of exemption, under Notification No.50/2003-CE dated 10.06.2003, claimed by the Industrial Units falling under the above-mentioned category 2 and 4, a clarification was sought vide letter C-No.II (8)PREV/MISC/4/204 dated 21.02.2005 from the Nodal Agency. The Managing D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for exemption under the said notification. Therefore, the respondents plead that the writ petition should be dismissed. 12. An examination of these pleadings, therefore, leaves the following question to be determined:- "Whether under the Industrial Policy, a new unit setup in a non-industrial area, but notified the Khasra No. in General Exemption No.51, will be eligible to get the benefit of the New Industrial Policy of remission of the Central Excise, or only an existing unit doing 25% of development in a non-industrial area is only entitled to such remission to be exclusion of the new units? 13. In our considered opinion, this matter has already set at rest by the Full Bench Judgment of this Court in the case of M/s Om Ispat (supra). After a detailed discussion of the facts, the Full Bench at Paragraph No.10 has observed as follows:- "10. It transpires that the Deputy Commissioner, Central Excise wrote a letter dated 21.02.2005 to the Managing Director of State Industrial Development Corporation of Uttarakhand (SIDCUL), which is the Nodal Agency for routing the subsidies / incentives under the policy, seeking clarification with regard to the exemption being granted und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03. Annexure-II to the notification dated 10.06.2003 indicated Khasra No.54 in Tehsil Roorkee in village Behedeki in District Haridwar. 24. The petitioner's unit is located in Khasra No.54 in village Behedeki in Tehsil Roorkee and has established a new unit and started commercial production after 07.01.2003 and consequently applied for exemption. The respondents contention that the petitioner's unit is not located in the industrial area specified in the notification dated 10.06.2003 is on account of the reasoning that category 'C' under District Haridwar applies only to existing units and not for new units. This reasoning is based on the basis of the heading given in category 'C' namely, "Industrial Activity in Non-Industrial Area (to be notified alongwith extension)" implying that this category refers to existing industrial units. 25. In our opinion, the reasoning adopted by the respondents is patently erroneous and cannot be culled out from the categories mentioned in Annexure-II. 26. The notification dated 10.06.2003 clearly indicates that a new unit would be entitled for exemption if it commences production after 07.01.2003 established in an area specified in Annexure- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
