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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Area based exemption - When the Department at a later date took ...


Appellant's Manufacturing Activity Qualifies for Duty Exemption Despite Missing Declaration, Per Notification No. 50/2003-C.E.

December 4, 2014

Case Laws     Central Excise     AT

Area based exemption - When the Department at a later date took a view that the appellant’s activity amounted to manufacture, the benefit of duty exemption under Notification No. 50/2003-C.E. could not be denied just on the ground that before effecting clearances they did not file the required declaration. - AT

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