TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT upheld the Original Authority's determination that the appellant qualifies as a 'new industrial unit' under Para 5(a) of Notification No.20/2007-C.E., concluding the unit commenced commercial production w.e.f. 31.03.2017. The Tribunal rejected the revenue's continuity theory equating the appellant with the pre-existing unit, finding distinct operational setups and no evidentiary basis to treat them as identical; the appellant's establishment at a location approved by the competent State Committee further corroborated its status. Because the appellant falls within the first category of the Notification, the 25% expansion precondition is inapplicable. Consequently, the appellant is entitled to the ten-year exemption under Notification No.20/2007-C.E.; appeal disposed.
TaxTMI 
TaxTMI 
