https://www.taxtmi.com/caselaws?id=262424 Area-based exemption under Notification No. 39/2001-CE was denied because the relevant Billets-producing Concast machine was installed after the prescribed cut-off date of 31.12.2005. The notification applied only to new industrial units fully set up within the stipulated period, and the record showed that earlier machinery before that date related to Ingots, not Billets. Billets and Ingots were treated as distinct commercial commodities, and the assessee's own pleadings and the Chartered Engineer's certificate confirmed separate manufacture through the later-installed machine. Prior refund relief for other periods did not bar the Revenue from contesting eligibility for the period in question. en-us Mon, 02 Mar 2015 00:00:00 +0530 Fri, 12 Feb 2016 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262424 Area-based exemption under Notification No. 39/2001-CE was denied because the relevant Billets-producing Concast machine was installed after the prescribed cut-off date of 31.12.2005. The notification applied only to new industrial units fully set up within the stipulated period, and the record showed that earlier machinery before that date related to Ingots, not Billets. Billets and Ingots were treated as distinct commercial commodities, and the assessee's own pleadings and the Chartered Engineer's certificate confirmed separate manufacture through the later-installed machine. Prior refund relief for other periods did not bar the Revenue from contesting eligibility for the period in question. Case-Laws Central Excise Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262424