https://www.taxtmi.com/caselaws?id=220335 Exemption under Notification No. 56/2002-C.E. could not be denied merely because the Khasra numbers of the premises were not correctly reflected in Annexure-II, since the units were to be located within the notified industrial estates on the basis of local revenue certificates. The mismatch in Khasra details was treated as a clerical or typographical error, and specific mention of Khasra numbers was not read as an independent eligibility condition. As the substantive location requirement was satisfied, the assessee remained entitled to the exemption. en-us Wed, 25 Jul 2012 00:00:00 +0530 Mon, 21 Jan 2013 07:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220335 Exemption under Notification No. 56/2002-C.E. could not be denied merely because the Khasra numbers of the premises were not correctly reflected in Annexure-II, since the units were to be located within the notified industrial estates on the basis of local revenue certificates. The mismatch in Khasra details was treated as a clerical or typographical error, and specific mention of Khasra numbers was not read as an independent eligibility condition. As the substantive location requirement was satisfied, the assessee remained entitled to the exemption. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220335