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Central Excise - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

There may be mistake in mentioning the Khasra numbers covered by ...


Mistake in Khasra numbers cannot deny exemption benefits if the unit is clearly within the industrial area.

March 25, 2013

Case Laws     Central Excise     AT

There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Khasra number of a unit is not mentioned against a particular industrial area, the benefit of the exemption cannot be denied to a unit when the unit, without any doubt, is located in the specified industrial area - AT

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