https://www.taxtmi.com/caselaws?id=757698 The CESTAT New Delhi denied area-based exemption under N/N. 50/2003-CE as the appellant's unit was not situated on notified khasra numbers. However, following precedent in a similar case, the Tribunal held that the appellant was entitled to cum-duty price benefit under Section 4(1)(b) of the Central Excise Act since no duty was collected in addition to sale price. The order allowed cum-duty benefit but denied CENVAT credit on inputs. The matter was remanded to the original authority to verify CENVAT credit claims, allowing the appellant opportunity to produce relevant documents. Appeal allowed by way of remand. en-us Fri, 30 Aug 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757698 The CESTAT New Delhi denied area-based exemption under N/N. 50/2003-CE as the appellant's unit was not situated on notified khasra numbers. However, following precedent in a similar case, the Tribunal held that the appellant was entitled to cum-duty price benefit under Section 4(1)(b) of the Central Excise Act since no duty was collected in addition to sale price. The order allowed cum-duty benefit but denied CENVAT credit on inputs. The matter was remanded to the original authority to verify CENVAT credit claims, allowing the appellant opportunity to produce relevant documents. Appeal allowed by way of remand. Case-Laws Central Excise Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757698