https://www.taxtmi.com/caselaws?id=120199 An exemption under Notification No. 50/2003 applied to goods cleared from a unit located in a specified industrial area listed in Annexure-II. The notification covered industrial growth centres, industrial infrastructure development centres, industrial estates and similar areas, including proposed industrial areas, and its terms extended the benefit to both existing and newly established units. The unit's location within the relevant khasra number and the contemporaneous Industries Department memorandum supported eligibility. Denial of the exemption was therefore unsustainable, and the exemption was allowed with consequential relief. en-us Tue, 07 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 15:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120199 An exemption under Notification No. 50/2003 applied to goods cleared from a unit located in a specified industrial area listed in Annexure-II. The notification covered industrial growth centres, industrial infrastructure development centres, industrial estates and similar areas, including proposed industrial areas, and its terms extended the benefit to both existing and newly established units. The unit's location within the relevant khasra number and the contemporaneous Industries Department memorandum supported eligibility. Denial of the exemption was therefore unsustainable, and the exemption was allowed with consequential relief. Case-Laws Central Excise Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120199