Case Law Details
Commissioner of Central Excise Vs Black Gold Rubber (CESTAT Chandigarh)
CESTAT Chandigarh held that area-based exemption vide notification No. 50/2003 dated 10.06.2003 is available as per substitution in the said notification vide notification no. 34/2005 dated 30.09.2005.
Facts- The respondent is engaged in the manufacture of Tread Rubber, Cushion, Solution falling under Chapter 4006.10 and 4005.90 of the First Schedule to the Central Excise Tariff Act, 1985.
The respondent filed a letter dated 13.08.2004 declaring that they are entitled to avail area based exemption under Notification No. 49/50/2003 dated 10.06.2003. In the said declaration, the respondent stated that they have made substantial expansion of plant and machinery and thereby increased the installed capacity by more than 25% which entitles them to the benefit of the said notification.
On examination of these documents, the department came to the conclusion that the unit is not entitled to exemption in terms of Notification No. 50/2003 dated 10.06.2003 as the unit is not located in the specified Khasra No./Hadbast No.
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