Benefit of notification no. 67/95-CE available as additional premise is extension of factory

Jyoti CNC Automation Pvt Ltd Vs C.C.E (CESTAT Ahmedabad)

CESTAT Ahmedabad held that benefit of notification no. 67/95-CE duly available on transfer of goods to additional premise, as additional premise is an extension of factory of the appellant.

Facts- The appellant is engaged in manufacturing excisable goods falling under Chapter 84. Accordingly, the appellant manufactured five machines and due to space constraint, the appellant transferred machines under Notification No

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