https://www.taxtmi.com/caselaws?id=201755 Area-based exemption under Notification No. 56/2002-C.E. depended on the actual commencement of commercial production, not merely on a later industrial certificate date. Statutory declarations and monthly ER-1 returns showing production and clearances from September 2006, accepted by the department without objection, were treated as reliable contemporaneous evidence of the commencement date. A departmental circular could not override those records. On that basis, exemption from the earlier date and the related refund were sustained. en-us Mon, 03 May 2010 00:00:00 +0530 Wed, 12 Jan 2011 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201755 Area-based exemption under Notification No. 56/2002-C.E. depended on the actual commencement of commercial production, not merely on a later industrial certificate date. Statutory declarations and monthly ER-1 returns showing production and clearances from September 2006, accepted by the department without objection, were treated as reliable contemporaneous evidence of the commencement date. A departmental circular could not override those records. On that basis, exemption from the earlier date and the related refund were sustained. Case-Laws Central Excise Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201755