https://www.taxtmi.com/caselaws?id=219453 An exemption notification for new industrial units required proof that the unit was newly set up and had commenced commercial production within the stipulated period. The record prima facie showed certification by the prescribed committee and duty-paid clearances indicating production before the deadline, so later backward integration and subsequent investment in plant and machinery could not, at the pre-deposit stage, be used to deny notification benefit. The appellants therefore made out a prima facie case for waiver of pre-deposit and stay of recovery, and interim relief was granted. en-us Tue, 22 May 2012 00:00:00 +0530 Wed, 31 Oct 2012 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219453 An exemption notification for new industrial units required proof that the unit was newly set up and had commenced commercial production within the stipulated period. The record prima facie showed certification by the prescribed committee and duty-paid clearances indicating production before the deadline, so later backward integration and subsequent investment in plant and machinery could not, at the pre-deposit stage, be used to deny notification benefit. The appellants therefore made out a prima facie case for waiver of pre-deposit and stay of recovery, and interim relief was granted. Case-Laws Central Excise Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219453