2018 (3) TMI 449

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....o.50/2003 CE dated 10/06/2003. The benefit of Notification was available to M/s Mahabir Steel Tubes up to 1/12/2018. During the course of availing the said exemption Mahabir Steel Tubes became defunct and they did not get suitable orders to manufacture and during the period 2015-16, no manufacture happened and nil returns were filed on a quarterly basis. On 07/01/2015 M/s Mahabir Steel Tubes entered into an agreement with M/s Wonder Fibromat Pvt. Ltd. for leasing out a part of the area in which unit was functioning. However, rest of the area was retained with them for purposes of keeping the machinery and for storing plant machinery and stock. On 5/01/2016, the present appellant M/s R J S Infotech Pvt. Ltd. took over the unit M/s Mahabir St....

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....he Chartered Engineer's certificate as per the Trade Notice No.7/2012 dated 2/5/2012. He claimed that the Board's circular No.960/03/2012 CX3 dated 17/2/2012 has clarified that the benefit of Notification 50/2003 will continue to be available to the new unit which has purchased the original unit availing such benefit. The benefit of the Notification cannot also be denied if the original unit is shifted to some other area which also falls within the area notified in the notification. Accordingly, he submitted that the appellant will continue to be eligible for the benefit of the Notification. 5. Ld. DR justified the impugned order. He submitted that the benefit cannot be extended to the appellant in as much as the original unit was not op....

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.... Chartered Engineer certificate was produced before the Revenue Authorities but the same has not been considered and discussed by both the authorities below. 9. The Board Circular has also emphasized the fact that at the time of shifting of the unit to a new premise the issue needs to be considered on a case to case basis and the fact that the same plant and machinery, equipment and manpower has been relocated in the new premises is required to be verified. We find that the benefit of exemption will be available to the new unit provided they are able to satisfy the revenue authorities that it is the same machinery which has been shifted to the new premises. The relevant Chartered Engineer's Certificate furnished by the appellant does not....