Area based exemption - appellant never started a new unit the ...
Exemption Denied: No New Unit Established, Old Machinery Used, Product Type Irrelevant for Notification Benefits.
April 3, 2017
Case Laws Central Excise AT
Area based exemption - appellant never started a new unit the appellant has used partly old machinery as stated above in the same premises/shed. Nature of the product is not meaningful to get the benefit of the notification. - AT
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