https://www.taxtmi.com/caselaws?id=221830 The High Court upheld the decision rejecting the appellant's exemption claim under the Central Excise Act, 1944, based on the commencement of commercial production as per NEIIPP, 2007. The Court found that the appellant's production in January 2007 constituted commercial production, making them ineligible for the NEIIPP, 2007 benefits. Despite the appellant's argument that the production was trial production pending approval by the Railways, the Court affirmed the lower authorities' findings and dismissed the appeal, stating no substantial question of law arose from the Tribunal's decision. en-us Thu, 28 Jun 2012 00:00:00 +0530 Tue, 02 Apr 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221830 The High Court upheld the decision rejecting the appellant's exemption claim under the Central Excise Act, 1944, based on the commencement of commercial production as per NEIIPP, 2007. The Court found that the appellant's production in January 2007 constituted commercial production, making them ineligible for the NEIIPP, 2007 benefits. Despite the appellant's argument that the production was trial production pending approval by the Railways, the Court affirmed the lower authorities' findings and dismissed the appeal, stating no substantial question of law arose from the Tribunal's decision. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221830