Area Based exemption in Kutch district - admissibility of ...

Case Laws Central Excise

March 22, 2024

Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. - The CESTAT found that the addition of plant and machinery after the cut-off date does not disentitle a unit from the benefit of exemption if the addition is aimed at improving the product's quality. It clarified that there's no restriction on such additions in the notification, and the objective is to promote industrialization and economic development in the Kutch district. - The impugned order was set aside, and the appeals were allowed with consequential relief.

View Source

← Previous Next →

Area Based exemption in Kutch district - admissibility of ...

Case Laws Central Excise

March 22, 2024

You may also like:

Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining...

Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

Area Based exemption - Units in Kutch District of Gujarat - since the appellant have strictly followed the conditions of the notification no 39/2001-CE particularly...

Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based...

100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

Area Bases Exemption - fixation of special rate representing the actual value addition - Recovery of refund / reversal of credit received by the petitioner as per the...

Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to...

Area based exemption - a factory manufacturing more than one commodity in different sections, has to be treated as consisting of more than one manufacturing unit - for...

“Manufacture or production of goods” – an exemption or a litigation in negative list - Article

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

Area Based Exemption - manufacture taking place or not - A conjoint reading of the definition of manufacture in section 2(f) (iii) of the Excise Act and Chapter Note 5...

Disallowance of exemption claim - sale of Maize - TNVAT - The exemption was a product based exemption and not user based exemption or an assessee based exemption - AO...

Area based exemption in Jammu & Kashmir - Denial of Cenvat Credit - Labeling / relabeling & Repacking of imported goods being Coco Butter and Coco Powder is a...

Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

Quick Updates: