https://www.taxtmi.com/caselaws?id=444939 Entitlement to exemption under Notification No. 50/2003-CE depended on proof that commercial production had commenced on or before the specified cut-off date. CESTAT noted that contemporaneous records, including purchase documents, electricity and meter data, VAT and sales tax papers, pollution control clearance, registration documents, invoices and verification material, established prior commencement of production. The department's objection that the unit was found closed during inspection was not supported by cogent corroborative evidence and could not displace the documentary record. On that basis, the mandatory condition for exemption was held satisfied and the revenue's challenge failed. en-us Fri, 04 Aug 2023 00:00:00 +0530 Fri, 27 Oct 2023 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444939 Entitlement to exemption under Notification No. 50/2003-CE depended on proof that commercial production had commenced on or before the specified cut-off date. CESTAT noted that contemporaneous records, including purchase documents, electricity and meter data, VAT and sales tax papers, pollution control clearance, registration documents, invoices and verification material, established prior commencement of production. The department's objection that the unit was found closed during inspection was not supported by cogent corroborative evidence and could not displace the documentary record. On that basis, the mandatory condition for exemption was held satisfied and the revenue's challenge failed. Case-Laws Central Excise Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444939