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TMI Blog2016 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ity for the industries in Himachal Pradesh. In terms of the said Policy "commencement of commercial production" means the date on which industrial enterprise actually commenced the commercial production as certified by Director etc. In the present case, the State authorities have certified commencement of commercial production as 31.3.2010. The respondents were also given the benefit under Income Tax Act and Sales Tax Act on the ground that they commenced production before 31.3.2010. AH these issues are apparently operational under the same Industrial Policy. It is apparent if the clearances made from 1.4.2010 are to be charged to duty as they are manufactured by the respondent, the commercial production would have certainly commenced pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority has erred in interpreting the notification No.50/03-CE. It was contended that the respondents have not commenced commercial production on or before 31.3.2010. In view of the following points:- A) the respondents did not have connection for required power Supply. B) Purchase of raw material and first sale of final product appears to be manipulated. C) Full plant and machinery required have not been installed. The respondents did not have proper clearance from HP State Environment Protection and Pollution Control Board. D) The certificate of commencement of commercial production issued by Deputy Director of Industries, Department of Industries cannot be considered for extending the excise concession as the same is bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and none of the 25 plant and machinery declared in their project report was functional on the said date. (iii) In their visit to the Noticee unit on 31.3.2010, the Assistant Environmental Engineer, HPSCPB, Parwanoo and Junior Environment Engineer, HPSPCE Baddi found that they had not installed Plant and Machinery including required pollution control devices. (iv) The Noticee did not also have crucial raw material like Absorbent Glass Mat (AGM) required for the manufacture of batteries. (v) Their manufacture and sales were concocted and false. (vi) Shri Rajesh Gupta, Partner of the Noticee has agreed that 24 out of 25 plant and machinery were uninstalled, raw material like AGM, terminal pole safety valve/ rent was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that respondent commenced the commercial production by 31.3.2010 and recommended for concession under the above notification. Learned Counsel submitted hat plant and machinery available for working utilizing the available power plant commenced commercial production by taking the first step to convert parts of the materials/ raw material to commence production of batteries. They had manufactured grids with the help of grid casting machines and all the further processes were carried out manually. Such processes were well recognized in the industries. 6. Regarding proceedings by the Pollution Control Board, the learned Counsel for the respondent stated that Member- Secretary of the Board over-ruled the objection dated 31.3.2010 rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncession and facility for the industries in Himachal Pradesh. In terms of the said Policy commencement of commercial production means the date on which industrial enterprise actually commenced the commercial production as certified by Director etc. In the present case, the State authorities have certified commencement of commercial production as 31.3.2010. The respondents were also given the benefit under Income Tax Act and Sales Tax Act on the ground that they commenced production before 31.3.2010. AH these issues are apparently operational under the same Industrial Policy. 8. We find that the Revenue emphasized in appeal that it is not possible to manufacture Lead Acid battery in short span of few days and to clear that before 31.3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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