https://www.taxtmi.com/caselaws?id=436231 Eligibility for the time-bound exemption under Notification No. 20/2007-CE depended on proof that the unit was a genuinely fresh industrial unit that had commenced commercial production within the notified period. Contemporaneous records supported this finding: machinery and raw materials were procured from 2016, machinery was installed before 31.03.2017, the Department was intimated on 31.03.2017, a commercial production certificate was issued, duty was paid on initial clearances, and ER-1 returns reflected production and clearance. The absence of evidence on one input was insufficient to overcome those documents, and shared premises or common partners with an earlier concern did not by itself negate new-unit status. The exemption was therefore available. en-us Fri, 31 Mar 2023 00:00:00 +0530 Sat, 08 Apr 2023 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436231 Eligibility for the time-bound exemption under Notification No. 20/2007-CE depended on proof that the unit was a genuinely fresh industrial unit that had commenced commercial production within the notified period. Contemporaneous records supported this finding: machinery and raw materials were procured from 2016, machinery was installed before 31.03.2017, the Department was intimated on 31.03.2017, a commercial production certificate was issued, duty was paid on initial clearances, and ER-1 returns reflected production and clearance. The absence of evidence on one input was insufficient to overcome those documents, and shared premises or common partners with an earlier concern did not by itself negate new-unit status. The exemption was therefore available. Case-Laws Central Excise Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436231