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Issues: Whether a new industrial unit established in a non-industrial area, but located in a khasra number covered by General Exemption No. 51 and Notification No. 50/2003-CE dated 10.06.2003, is entitled to central excise exemption.
Analysis: The notification dated 10.06.2003, read with the industrial policy dated 07.01.2003, was held to extend exemption to new industrial units commencing commercial production on or after 07.01.2003 in areas specified in the notification. The categorisation in Annexure-II did not confine the benefit of category relating to industrial activity in non-industrial area to existing units only. The clarification issued by the nodal agency could not override the notification, and the phrase suggesting further notification was treated as not defeating the exemption already granted by the notification itself.
Conclusion: The new industrial unit was entitled to exemption under Notification No. 50/2003-CE dated 10.06.2003, and the contrary order and opinion were unsustainable.
Ratio Decidendi: Where the exemption notification covers the specified location, a new unit commencing production after the policy date cannot be denied the benefit merely because the area is described under a category styled for industrial activity in a non-industrial area.
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