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TMI Blog2017 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... completely different and new commodity which has not been made by the original unit - The notification extend the benefit to new units started in the specified areas for a period of ten years from the date of commercial production. The units are required to be installed and commissioned prior to 31.3.2010. The appellant has set up a new unit after the cut off date on the same land and building which was existing in the erstwhile unit. The unit in the present form has come into existence only on 28.3.12. i.e. after the cut off 31.3.2010 and hence the benefit of N/N. 50/2003 cannot be extended to the appellant. Appeal dismissed - decided against appellant. - Excise Appeal No.51678 & 50166 of 2016 - A/56710-56711/2017-EX[DB] - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as eligible to avail the duty free clearances for a period of 10 years. The appellant purchased the unit on 7.2.2009. However, they used only land and building belonging to original unit. They installed new machines and started manufacture of a different commodity w.e.f. 7.12.2011. A formal declaration to this effect was filed with the department on 28.3.2012. The department was of the view that the appellant has set up a new unit after the cut off date of 31.3.2010 specified in the notification and hence, the benefit of notification will not be available to the appellant. He argued that the unit was eligible for manufactured on the following grounds: The appellant has purchased an existing unit which was already availing the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of area based exemption w.e.f. from 28.5.2007 but they have chosen to make use of only the land and building of old unit. They installed fresh machines and started manufacture of a completely different and new commodity which has not been made by the original unit. The claim of the appellant is that they continued to be entitled to benefit of area based exemption for the balance period of 10 years w.e.f. 25.8.2007. Their claim is that their circumstances are covered by CBEC circular 22.12.2010 as well as 17.2.2012. 6. The notification extend the benefit to new units started in the specified areas for a period of ten years from the date of commercial production. The units are required to be installed and commissioned prior to 31.3.2010. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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