Area Based exemption in Kutch district - admissibility of ...

Central Excise

March 22, 2024

Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. - The CESTAT found that the addition of plant and machinery after the cut-off date does not disentitle a unit from the benefit of exemption if the addition is aimed at improving the product's quality. It clarified that there's no restriction on such additions in the notification, and the objective is to promote industrialization and economic development in the Kutch district. - The impugned order was set aside, and the appeals were allowed with consequential relief.

View Source

← Previous Next →

Area Based exemption in Kutch district - admissibility of ...

Central Excise

March 22, 2024

You may also like:

Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining...

Area Based exemption - Units in Kutch District of Gujarat - since the appellant have strictly followed the conditions of the notification no 39/2001-CE particularly...

Area based exemption in Jammu & Kashmir - Denial of Cenvat Credit - Labeling / relabeling & Repacking of imported goods being Coco Butter and Coco Powder is a...

Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

Waiver of pre deposit - area based exemption - non filing of declaration / application exercising the option to avail the exemption - prima facie case is against the assessee - AT

Area based Exemption - Notification No.50/2003-CE - it would not be correct to deny the exemption on the ground that enhancement capacity of production is merely by...

Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

Recovery of cash refund (erroneous refund) - area based exemption - duty on account of erroneous refund cannot be demanded on the allegation that the appellant was not a...

Quick Updates: