https://www.taxtmi.com/caselaws?id=255886 Exemption under Notification No. 56/2002-C.E. was described as available where the units showed additional investment in plant and machinery together with more than 25% increase in regular employment, and the record, including Labour Officer and District Industries Centre certificates, was treated as sufficient to establish that condition. The note also states that location-based eligibility depends on a fair reading of the notification's identified industrial area, and that units in Gangyal Private Land Industrial Area fell within the notified khasra range despite the Revenue's objection on precise khasra description. On that approach, the denial of exemption was unsustainable. en-us Wed, 23 Apr 2014 00:00:00 +0530 Thu, 29 Jan 2015 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255886 Exemption under Notification No. 56/2002-C.E. was described as available where the units showed additional investment in plant and machinery together with more than 25% increase in regular employment, and the record, including Labour Officer and District Industries Centre certificates, was treated as sufficient to establish that condition. The note also states that location-based eligibility depends on a fair reading of the notification's identified industrial area, and that units in Gangyal Private Land Industrial Area fell within the notified khasra range despite the Revenue's objection on precise khasra description. On that approach, the denial of exemption was unsustainable. Case-Laws Central Excise Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255886