CESTAT: Kutch Units Eligible for Exemptions on Machinery Added Post-2005 for Quality Improvement.

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....Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. - The CESTAT found that the addition of plant and machinery after the cut-off date does not disentitle a unit from the benefit of exemption if the addition is aimed at improving the product's quality. It clarified that there's no restriction on such additions in the notification, and the objective is to promote industrialization and economic development in the Kutch district. - The impugned order was set aside, and the appeals were allowed with consequential relief.....