https://www.taxtmi.com/caselaws?id=419285 A new industrial unit located in a non-industrial area was treated as eligible for central excise exemption where its site fell within General Exemption No. 51 and Notification No. 50/2003-CE dated 10.06.2003. The notification, read with the industrial policy dated 07.01.2003, was applied to new units commencing commercial production on or after that policy date in the specified areas. The categorisation in Annexure-II was not read as limiting the non-industrial area category to existing units, and a nodal agency clarification could not override the notification. The exemption was therefore upheld, and the contrary view was found unsustainable. en-us Wed, 02 Mar 2022 00:00:00 +0530 Tue, 08 Mar 2022 08:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419285 A new industrial unit located in a non-industrial area was treated as eligible for central excise exemption where its site fell within General Exemption No. 51 and Notification No. 50/2003-CE dated 10.06.2003. The notification, read with the industrial policy dated 07.01.2003, was applied to new units commencing commercial production on or after that policy date in the specified areas. The categorisation in Annexure-II was not read as limiting the non-industrial area category to existing units, and a nodal agency clarification could not override the notification. The exemption was therefore upheld, and the contrary view was found unsustainable. Case-Laws Central Excise Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419285