9911796707
TMI Blog2022 (10) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... oner confirming the demand of central excise duty with interest and penalty has been set aside. 2. The issue involved in this appeal is as to whether the date of 'commencement of commercial production' should be treated as 01.01.2006 in terms of the notification dated 10.06.2003 as contended by the Department or it should be treated as 12.06.2006 as contended by M/s. Troikaa Pharmaceuticals [the respondent]. 3. The respondent, a manufacturer of pharmaceutical products and medicaments, filed a declaration under the notification dated 10.06.2003 on 25.05.2006 claiming exemption from payment of central excise duty. Condition No. 3 of the said notification stipulates that exemption from payment of central excise duty shall be available for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not imply the starting of production process as it would remain same for many batches of the same product. It was further contended that the QA had issued the format of the BMR and BPR on 12.06.2006, which was filled in hand by production and packaging department. As per these documents, the ingredient to manufacture BIFOSA 70 Tablets was received only on 05.06.2016 by the appellant. EM-2 (Entrepreneur's Memorandum-2) acknowledgment issued by the DIC, issued on 09.08.2007, has also recorded the date of commencement of commercial production as 12.06.2006. I, therefore, find that the contention of the appellant that the commercial production commenced on 12.06.2006 is tenable as the same is supported by the documentary evidence including d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction' took place on 12.06.2006 by relying upon EM dated 09.08.2007 issued by the District Industries Centre, Dehradun. 8. The submissions advanced by the learned authorized representative appearing for the Department and the learned counsel for the respondent have been considered. 9. A categorical finding has been recorded by the Commissioner (Appeals) that the ingredients to manufacture the tablets were received by the respondent on 05.06.2016. This finding has not been assailed in the appeal. The date of commercial production, therefore, cannot be before 05.06.2006. The EM also records the date of 'commencement of commercial production' as 12.06.2006. 10. The first batch of medicines was manufacture by the respondent on 12.06.2006 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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