notification being exemption Notification No. 49/2003-CE dated 10.06.2003 and Notification No. 50/2003-CE dated 10.06.2003 stands issued by the Government of India ... 2003-CE dated 10.06.2003 nor did they file any declaration seeking exemption under Notification No. 50/2003-CE dated 10.06.2003. For this reason alone
manufacturing activity under
exemption notification no. 49/2003-CE dated
10.06.2003 and 50/2003-CE dated 10.06.2003 were
being carried prior ... business from where the said goods
under exemption notification no. 49/2003-CE dated
10.06.2003 and 50/2003-CE dated 10.06.2003 were
being cleared
manufacturing activity under
exemption notification no. 49/2003-CE dated
10.06.2003 and 50/2003-CE dated 10.06.2003 were
being carried prior ... business from where the said goods
under exemption notification no. 49/2003-CE dated
10.06.2003 and 50/2003-CE dated 10.06.2003 were
being cleared
units located in Himachal Pradesh
and Uttaranchal.
(i) Notification No. 49/2003-CE dated 10.06.2003
exempted specified goods cleared from units located in
Uttaranchal ... exemption Notification No. 50/2003-CE.
7. The appellant claimed the benefit of exemption Notification
No. 49/2003-CE dated 10.06.2003 as amended and filed
exemption from Central Excise duty under the Notification
No. 49/2003-CE dated 10.06.2003 for the period 17.02.2016 onwards
should not be denied to them ... benefit of Central Excise duty exemption under
Notification No. 49/2003-CE dated 10.06.2003 to M/s Pegasus Farmaco
India (P) Ltd [Unit-II] Khasra
Notification No.49 & 50/2003-CE dated 10.06.2003 (as amended by Notification no.76/2003-CE dated 5.11.2003) i.e. the manufacturer shall, while ... sufficient compliance with the requirement of Notification No.49 & 50/2003-CE dated 10.06.2003 (as amended).
7. Revenue has not disputed the fact
authority granted the exemption to the appellant under notification No. 49/2003-CE dated 10.06.2003.
2. The facts of the case are that the respondent ... filed an undertaking for availing exemption under notification No. 49/2003-CE dated 10.06.2003 on 28.04.2005 by way of substantial expansion in their installed capacity
business from where the said goods under
exemption notification no.49/2003-CE dated 10.06.2003
and 50/2003-CE dated 10.06.2003 were being cleared ... business where manufacturing activities under the
exemption notification no.49/2003-CE dated 10.06.2003 and
50/2003-CE dated 10.06.2003 were being cleared. This
business from where the said goods under
exemption notification no. 49/2003-CE dated 10.06.2003
and 50/2003-CE dated 10.06.2003 were being cleared
Notification is specifically mentioned in sub-para 2.2 of the
aforementioned notification dated 05.10.2017. Therefore, indisputably,
those units, which were eligible for benefit ... place of
business, where manufacturing activity under
exemption notification no. 49/2003-CE dated
10.06.2003 and 50/2003-CE dated 10.06.2003 were
being carried prior
