Duty Abatement for Cold Rolling Mills: Temporary Cessation Qualifies Under Excise Notification No. 17/2007 Clause 8.

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....Abatement of duty payable - compounded rate on the basis of the number of cold Rolling mills installed in the factory - It is apparent that the N/N. 17/2007 does not require permanent ceasing of work in order to avail benefit of Clause 8 of N/N. 17/2007. Even temporary ceasing of work after following due procedure can entitle the manufacturer to avail; the exemption - AT....