Case Law Details
Special Cables Pvt. Ltd Vs Central Board of Indirect Taxes And Customs & Ors (Delhi High Court)
Delhi High Court held that petitioner eligible for exemption from Central Excise Duty Notification No. 50/2003-CE dated 10.06.2003 prior to 1st July 2017 is eligible for budgetary support under ‘Scheme of Budgetary Support under Goods and Services Tax (GST) Regime’
Facts-
The petitioner is engaged in the business of manufacturing insulated wires and cables, ASCR conductors, copper wires, aluminium wires etc., at its unit located at Sector-3, II E Pant Nagar, Rudrapur, Uttrakhand.
The petitioner claims that it is entitled to the budgetary support under the Scheme as it was entitled to Area Based Exemption from Central Excise in terms of the Notification No.50/2003-CE dated 10.06.2003 as amended from time to time.
Please become a Premium member. If you are already a Premium member, login here to access the full content.