Central Excise: DM/RO Plant Absence Doesn't Prove Products Were Unmanufactured by October 31, 2010 for Exemption.
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....Area based exemption - relevant date for commencement of commercial production - The only non-existence of the DM/RO plant will not prove that the products has not been manufactured by the appellant on or before 31.10.2010.....
TaxTMI