https://www.taxtmi.com/caselaws?id=34790 Area-based exemption under the notification could not be denied merely because Crude Glycerin, Glycerin and Pitch were not separately named in the committee certificate or because they emerged after the cut-off date. The unit had satisfied the notification conditions on investment and commencement of commercial production, and the certificate served only to confirm that a new unit was set up within the prescribed period, not to list every product later produced. Where the disputed goods were downstream or by-products obtained from the same pre-existing plant and machinery, without fresh machinery, the exemption remained available. The same reasoning sustained the benefit for Stearic Acid as a fatty acid product. en-us Thu, 12 Feb 2009 00:00:00 +0530 Fri, 30 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34790 Area-based exemption under the notification could not be denied merely because Crude Glycerin, Glycerin and Pitch were not separately named in the committee certificate or because they emerged after the cut-off date. The unit had satisfied the notification conditions on investment and commencement of commercial production, and the certificate served only to confirm that a new unit was set up within the prescribed period, not to list every product later produced. Where the disputed goods were downstream or by-products obtained from the same pre-existing plant and machinery, without fresh machinery, the exemption remained available. The same reasoning sustained the benefit for Stearic Acid as a fatty acid product. Case-Laws Central Excise Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34790