Unit eligible for exemption under notification 50/2003-CE continue to be eligible under Scheme of Budgetary Support

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 petitio...