https://www.taxtmi.com/caselaws?id=354654 Commercial production was held to have commenced before the 31.03.2010 cut-off for area-based exemption under Notification No. 15/2003-CE. Timely filing of the declaration, invoices showing procurement of capital goods, raw materials and components before the relevant date, and statements from concerned persons supported the finding of pre-cut-off production. The first clearance of multimedia speakers on 31.03.2010 was corroborated by the purchaser's confirmation of receipt. Departmental objections based on later testing equipment purchases and the absence of brand permission letters were found insufficient to displace the evidence. The appellant was therefore entitled to the notification benefit. en-us Thu, 01 Feb 2018 00:00:00 +0530 Sat, 16 Nov 2019 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354654 Commercial production was held to have commenced before the 31.03.2010 cut-off for area-based exemption under Notification No. 15/2003-CE. Timely filing of the declaration, invoices showing procurement of capital goods, raw materials and components before the relevant date, and statements from concerned persons supported the finding of pre-cut-off production. The first clearance of multimedia speakers on 31.03.2010 was corroborated by the purchaser's confirmation of receipt. Departmental objections based on later testing equipment purchases and the absence of brand permission letters were found insufficient to displace the evidence. The appellant was therefore entitled to the notification benefit. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354654