Exemption under industrial estate notification sustained where Khasra number mismatches were treated as clerical errors, not eligibility defects.

Exemption under Notification No. 56/2002-C.E. could not be denied merely because the Khasra numbers of the premises were not correctly reflected in Annexure-II, since the units were to be located within the notified industrial estates on the basis of local revenue certificates. The mismatch in Khasra details was treated as a clerical or typographical error, and specific mention of Khasra numbers was not read as an independent eligibility condition. As the substantive location requirement was satisfied, the assessee remained entitled to the exemption.

---

---

Issues: Whether the benefit of Notification No. 56/2002-C.E. could be denied to units located in the specified industrial estates merely because the Khasra numbers of their premises were not shown against the same industrial area in Annexure-II to the notification.

Analysis: The notification extended exemption to eligible goods manufactured and cleared by units located in the industrial areas, industrial estates and similar locations specified in Annexure-II. The disputed units were found, on the basis of local revenue certificates, to be situated within the notified industrial estates. The mismatches in Khasra numbers were treated as clerical or typographical mistakes in the annexure, and the notification was read as not making specific mention of the Khasra number a separate condition for eligibility. Since the units themselves were within the specified industrial estates, the substantive requirement of location stood satisfied.

Conclusion: The exemption under Notification No. 56/2002-C.E. could not be denied on the ground of non-mention or misplacement of the Khasra numbers, and the assessee's claim to exemption was upheld.

---