https://www.taxtmi.com/caselaws?id=249275 SSI exemption under Notification No. 8/2003-CE depended on the actual rural or urban status of the factory area, assessed on relevant evidence such as revenue records and certificates. The Tribunal noted that a later metropolitan development notification did not conclusively decide exemption eligibility, and that Article 243Q recognises transitional areas between rural and urban status. Because material documents had not been considered by the adjudicating authority, the matter was remanded for de novo adjudication after fresh examination of the exemption claim and supporting records. en-us Thu, 24 Oct 2013 00:00:00 +0530 Wed, 09 Jul 2014 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249275 SSI exemption under Notification No. 8/2003-CE depended on the actual rural or urban status of the factory area, assessed on relevant evidence such as revenue records and certificates. The Tribunal noted that a later metropolitan development notification did not conclusively decide exemption eligibility, and that Article 243Q recognises transitional areas between rural and urban status. Because material documents had not been considered by the adjudicating authority, the matter was remanded for de novo adjudication after fresh examination of the exemption claim and supporting records. Case-Laws Central Excise Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249275