https://www.taxtmi.com/caselaws?id=43367 The exemption notification for newly set up cement factories was held to use "production" in the sense of commercial production, not mere trial runs. Whether a unit had crossed into commercial production depended on the surrounding facts, and the record showed substantial cement manufacture and sales in 1981, excise compliance, and duty payment on that output. As the 1981 and 1982 production figures showed no material distinction indicating trial production only, the excise authorities' view that commercial production had commenced in 1981 was not unreasonable, and the petitioner was treated as not entitled to the exemption. en-us Wed, 03 May 1989 00:00:00 +0530 Thu, 17 Jun 2010 16:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43367 The exemption notification for newly set up cement factories was held to use "production" in the sense of commercial production, not mere trial runs. Whether a unit had crossed into commercial production depended on the surrounding facts, and the record showed substantial cement manufacture and sales in 1981, excise compliance, and duty payment on that output. As the 1981 and 1982 production figures showed no material distinction indicating trial production only, the excise authorities' view that commercial production had commenced in 1981 was not unreasonable, and the petitioner was treated as not entitled to the exemption. Case-Laws Central Excise Wed, 03 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43367