https://www.taxtmi.com/caselaws?id=344485 Eligibility for exemption under Notification No. 56/2002-CE turned on proof of expansion and the unit's location within the notified area. The certificate issued by the District Industries Centre recorded the expansion date as 15.05.2007, which rebutted the Revenue's objection that no expansion had occurred. On location, clarification from the State Revenue authorities confirmed that the unit fell in Khasra No. 48min of village Trehara, Tehsil Kathua, supporting eligibility under the notification. The certification also supported satisfaction of the notification conditions relating to substantial expansion and employment generation, so the exemption was upheld. en-us Thu, 01 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344485 Eligibility for exemption under Notification No. 56/2002-CE turned on proof of expansion and the unit's location within the notified area. The certificate issued by the District Industries Centre recorded the expansion date as 15.05.2007, which rebutted the Revenue's objection that no expansion had occurred. On location, clarification from the State Revenue authorities confirmed that the unit fell in Khasra No. 48min of village Trehara, Tehsil Kathua, supporting eligibility under the notification. The certification also supported satisfaction of the notification conditions relating to substantial expansion and employment generation, so the exemption was upheld. Case-Laws Central Excise Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344485