TaxTMI 
TaxTMI 
2017 (10) TMI 73
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....erein the claim of exemption under Notification No. 50/2003 CE dated 10/06/2003 has been denied to the appellant. 2. The appellants are inter-alia engaged in the manufacture of "Vacuum Cleaners" etc. and the unit is located in Eureka Forbes Industrial Area, Tweshaal Village, Nainital. The said Industrial Area is one of the various Industrial Areas listed in Notification No.50/2003 CE dated 10/06/2003, which grants area based exemption. The appellants claimed the benefit of the aforementioned notification with respect to their products cleared from their factory established in the Eureka Forbes Industrial Area. The appellant submitted their letter dated 29/10/2003 addressed to the Deputy Commissioner of Central Excise, informing him of th....
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....04/12453 dated 03.11.04 01.11.03 to 31.08.04 6,83,40,793.00/- 2 V (15)/Adj/M-II/FAL/05/6463 dated 27.07.05 01.09.04 to 30.04.05 7,28,70996.27/- 3 V (15)/Adj/M-II/FAL/45/06/4786 dated 01.05.06 01.05.05 to 30.09.05 4,89,85,508.00/- TOTAL 19,01,97,297.27/- Comprising the period 01/11/2003 to 30/09/2005, as it appeared to Revenue that some of the plot numbers or Khasra Nos., on which the unit of the appellant is located, or a part of it is located are not the plot numbers mentioned in the exemption notification. It appeared to Revenue, pursuant to visit of the officers of the Department, that the core production area, namely, production floor and packing area have been built on Khasra N....
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....n Industrial Park or Industrial Estate or Industrial Area or Commercial Estate, Scheme Area or as the case may be, as specified in Annexure-II to the said Notification, being exempted from payment of duty leviable under Central Excise Act, 1944. The Notification further specifies that the exemption contained in the Notification would be applicable for new Industrial Units, which have commenced their commercial production after the 7th day of January, 2003. The Notification specifies that the units in Industrial Area, namely, situated in the village Tweshaal, Distt. Nainital would be permitted the benefit of the said Notification. It will also emphasized that the Notification specifies the village, Tweshaal and Further specifies the place wh....
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....herein. It obviously means that only those Units falling within the specified Khasra Numbers would be eligible for exemption and units which fall in other plots, not so specified, cannot be said to be covered within the ambit of the said Notification. So far the argument of the appellant that they were not carrying out any manufacturing activity in those areas which are not in the specified Khasra and hence, exemption should be granted since the manufacturing activity falls within the plots as specified, is also not legally acceptable. The Notification does not make any mention of any manufacturing or packing or storing activity etc. It talks about units, which Means the unit as a whole. If even a part of the unit is not in the Khasra speci....
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....he non-specified Khasra Numbers. Accordingly, on a holistic reading of the notification, the appellant is entitled to the area based exemption and accordingly prays for allowing the appeal with consequential benefits. 7. Heard the ld. A. R. for the Revenue, who have relied on the impugned order. 8. Having considered the rival contentions and on perusal of the facts on record, we hold that it is not the intention of Revenue (on a harmonious reading of the said Notification No.50/2003 CE) that exemption be allowed with respect to only particular plot numbers. The notification starts with the words Exemption to goods other than specified goods cleared from units located in the Industrial Growth Centre or Industrial Infrastructure Develop....