https://www.taxtmi.com/caselaws?id=84799 For incentive rebate under Notification No. 283/82, a factory is treated as "closed" only where there is actual cessation of production and excisable clearances. A declared lock-out, without corresponding stoppage of manufacturing activity, does not by itself satisfy the closure condition. On the facts, production of motor vehicle parts and some vehicles continued during the relevant period, with clearances also made, so the factory was not regarded as closed for notification purposes. The interpretation adopted in earlier Tribunal decisions was followed, and ambiguity in the exemption provision was resolved in favour of the taxpayer. The assessee therefore remained entitled to the incentive rebate. en-us Mon, 03 Apr 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84799 For incentive rebate under Notification No. 283/82, a factory is treated as "closed" only where there is actual cessation of production and excisable clearances. A declared lock-out, without corresponding stoppage of manufacturing activity, does not by itself satisfy the closure condition. On the facts, production of motor vehicle parts and some vehicles continued during the relevant period, with clearances also made, so the factory was not regarded as closed for notification purposes. The interpretation adopted in earlier Tribunal decisions was followed, and ambiguity in the exemption provision was resolved in favour of the taxpayer. The assessee therefore remained entitled to the incentive rebate. Case-Laws Central Excise Mon, 03 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84799