https://www.taxtmi.com/caselaws?id=271544 Exemption under Notification No. 49-50/2003-CE depended on whether commercial production had begun before the cut-off date, and the denial based on absence of an electricity connection or DG set was not sustainable on the record. The materials showed installation of machinery, a licence to manufacture drugs, batch-marked finished goods, clearance of goods before the cut-off date, release of electricity connection on 31.3.2010, and an certificate confirming commercial production from 30.3.2010. The DG set supplier also stated that the set was provided on rental basis, and this was not rebutted by cogent evidence. The exemption was therefore available, and the duty demand, interest, and penalty were unsustainable. en-us Mon, 16 Nov 2015 00:00:00 +0530 Sat, 05 Nov 2016 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271544 Exemption under Notification No. 49-50/2003-CE depended on whether commercial production had begun before the cut-off date, and the denial based on absence of an electricity connection or DG set was not sustainable on the record. The materials showed installation of machinery, a licence to manufacture drugs, batch-marked finished goods, clearance of goods before the cut-off date, release of electricity connection on 31.3.2010, and an certificate confirming commercial production from 30.3.2010. The DG set supplier also stated that the set was provided on rental basis, and this was not rebutted by cogent evidence. The exemption was therefore available, and the duty demand, interest, and penalty were unsustainable. Case-Laws Central Excise Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271544