https://www.taxtmi.com/caselaws?id=270501 An area-based exemption under Notification No. 50/2003-CE turns on whether commercial production actually commenced by the specified cut-off date. The governing test is the start of commercial production, not the existence of fully saleable finished goods or completed sales before that date. On the facts discussed, the State certificate recorded commencement of commercial production on 31.3.2010, and supporting material from the original authority corroborated that finding. Objections relating to incomplete plant installation, power supply, raw material, and alleged manipulation were not sufficient to displace the record. The absence of commercial sales before 31.3.2010 did not negate eligibility for the exemption. en-us Thu, 01 Oct 2015 00:00:00 +0530 Fri, 18 Nov 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270501 An area-based exemption under Notification No. 50/2003-CE turns on whether commercial production actually commenced by the specified cut-off date. The governing test is the start of commercial production, not the existence of fully saleable finished goods or completed sales before that date. On the facts discussed, the State certificate recorded commencement of commercial production on 31.3.2010, and supporting material from the original authority corroborated that finding. Objections relating to incomplete plant installation, power supply, raw material, and alleged manipulation were not sufficient to displace the record. The absence of commercial sales before 31.3.2010 did not negate eligibility for the exemption. Case-Laws Central Excise Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270501