https://www.taxtmi.com/caselaws?id=330432 Area-based exemption under Notification No. 39/2001-CE remained available for Acid Oil manufactured after the cut-off date where the product was made with the same plant and machinery installed before the specified date. The Tribunal treated the decisive test as prior installation of the relevant plant and machinery, not the mere fact that an additional product was manufactured later. On the record, the assessee had shown pre-cut-off installation and no post-cut-off expansion, while the contrary view lacked supporting evidence. The exemption and refund denial for Acid Oil were therefore held unsustainable, with consequential relief granted. en-us Tue, 19 Jul 2016 00:00:00 +0530 Thu, 05 Jan 2017 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330432 Area-based exemption under Notification No. 39/2001-CE remained available for Acid Oil manufactured after the cut-off date where the product was made with the same plant and machinery installed before the specified date. The Tribunal treated the decisive test as prior installation of the relevant plant and machinery, not the mere fact that an additional product was manufactured later. On the record, the assessee had shown pre-cut-off installation and no post-cut-off expansion, while the contrary view lacked supporting evidence. The exemption and refund denial for Acid Oil were therefore held unsustainable, with consequential relief granted. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330432