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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Area based exemption - Notification No. 50/2003-CE requires ...


Increase Capacity by 25% for Area-Based Exemption: Document Review Alone Insufficient for Rejection Under Notification No. 50/2003-CE.

October 12, 2016

Case Laws     Central Excise     AT

Area based exemption - Notification No. 50/2003-CE requires increase in installed capacity by not less than 25% to grant exemption - exemption denied merely on suspicion and doubts - appellant's claim of expanded capacity cannot be rejected on perusal of documents placed - AT

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