Machinery Manufactured by Establishing a separate unit is eligible for Excise Duty Exemption: CESTAT [Read Order]

Chandigarh bench of CESTAT granted the appellant's claim for refund under notification no. 20/2003 of Central Excise Act

By Amal Michael - On January 15, 2024 5:34 pm - 3 mins read

CESTAT - tax exemption - Customs - Excise - service tax - TAXSCAN

The appellants,M/s Savita Industries were engaged in manufacture of rings.The appellant had gone on to install separate machinery and started fabricating machinery and claimed tax exemption for the same availing Notification No. 50/2003-CE. He had declared the new production the second manufacturing unit as “a new unit”. The appellant had filed a refund claim for…

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