https://www.taxtmi.com/caselaws?id=358982 SSI exemption under Notification No. 8/2003-CE was available because the manufacturing unit was shown, through unrebutted certificates from the Municipal Corporation, Naib Tehsildar and Village Sarpanch, to have been situated in Village Rampur outside municipal limits during the relevant period. As the Revenue produced no contrary material to dislodge those certificates, the unit was treated as being in a rural area before 17.03.2010, and the exemption claim succeeded. en-us Thu, 15 Mar 2018 00:00:00 +0530 Tue, 19 Mar 2019 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358982 SSI exemption under Notification No. 8/2003-CE was available because the manufacturing unit was shown, through unrebutted certificates from the Municipal Corporation, Naib Tehsildar and Village Sarpanch, to have been situated in Village Rampur outside municipal limits during the relevant period. As the Revenue produced no contrary material to dislodge those certificates, the unit was treated as being in a rural area before 17.03.2010, and the exemption claim succeeded. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358982