https://www.taxtmi.com/caselaws?id=189294 Area-based exemption under Notification No. 49/50-2003-C.E. depended on a new industrial unit commencing commercial production by the stipulated cut-off date. The record, including the declaration before the jurisdictional authority, the Industries Department certificate showing commencement from 31-3-2010, excise and taxation registration fixing liability from that date, and clearances made on commercial consideration, was treated as sufficient proof that production had begun commercially rather than by way of trial production. On that basis, commencement on or before 31-3-2010 was established and the exemption benefit was available. en-us Tue, 15 Dec 2015 00:00:00 +0530 Thu, 05 Jan 2017 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189294 Area-based exemption under Notification No. 49/50-2003-C.E. depended on a new industrial unit commencing commercial production by the stipulated cut-off date. The record, including the declaration before the jurisdictional authority, the Industries Department certificate showing commencement from 31-3-2010, excise and taxation registration fixing liability from that date, and clearances made on commercial consideration, was treated as sufficient proof that production had begun commercially rather than by way of trial production. On that basis, commencement on or before 31-3-2010 was established and the exemption benefit was available. Case-Laws Central Excise Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189294