https://www.taxtmi.com/caselaws?id=277134 Area based exemption under Notification No. 50/2003-CE was available where manufacture had already commenced before the cutoff date, even though the assessee initially used a smaller tank because production requirements were limited. The later use of larger tanks as demand increased did not alter the fact that the unit had started production and was functioning for manufacturing activity. On that basis, the exemption was held available and the Department's challenge failed. en-us Thu, 26 Oct 2017 00:00:00 +0530 Tue, 27 Nov 2018 09:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277134 Area based exemption under Notification No. 50/2003-CE was available where manufacture had already commenced before the cutoff date, even though the assessee initially used a smaller tank because production requirements were limited. The later use of larger tanks as demand increased did not alter the fact that the unit had started production and was functioning for manufacturing activity. On that basis, the exemption was held available and the Department's challenge failed. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277134