https://www.taxtmi.com/caselaws?id=75088 Exemption under Notification No. 20/07-C.E. was unavailable because the unit had already commenced commercial manufacture before the prescribed cut-off date. Contemporaneous RG-1 records and ER-1 returns showed clearance of railway sleepers in January 2007, and there was no supporting evidence that the activity was only trial production or otherwise non-commercial. The contemporaneous records were treated as decisive, so the claim that initial production was merely trial production was rejected. en-us Mon, 02 Mar 2009 00:00:00 +0530 Mon, 22 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75088 Exemption under Notification No. 20/07-C.E. was unavailable because the unit had already commenced commercial manufacture before the prescribed cut-off date. Contemporaneous RG-1 records and ER-1 returns showed clearance of railway sleepers in January 2007, and there was no supporting evidence that the activity was only trial production or otherwise non-commercial. The contemporaneous records were treated as decisive, so the claim that initial production was merely trial production was rejected. Case-Laws Central Excise Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75088