https://www.taxtmi.com/caselaws?id=348918 Area-based exemption under Notification No. 50/2003-C.E. could not be denied merely because incidental or ancillary portions of a manufacturing unit fell in khasra numbers not expressly mentioned, where the unit was located in the notified industrial area and the manufacturing activity was substantially carried on there. The reference to khasra or plot numbers was treated as identifying the industrial area, not as requiring every part of the unit to fall within the listed numbers. On the facts, the main production activity was within the notified khasra numbers, so denial of exemption was unsustainable and the assessee was held entitled to the area-based benefit. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348918 Area-based exemption under Notification No. 50/2003-C.E. could not be denied merely because incidental or ancillary portions of a manufacturing unit fell in khasra numbers not expressly mentioned, where the unit was located in the notified industrial area and the manufacturing activity was substantially carried on there. The reference to khasra or plot numbers was treated as identifying the industrial area, not as requiring every part of the unit to fall within the listed numbers. On the facts, the main production activity was within the notified khasra numbers, so denial of exemption was unsustainable and the assessee was held entitled to the area-based benefit. Case-Laws Central Excise Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348918