Commissioner Of Central Excise vs M.P.V. & Engg. Industries on 11 March, 2003
In the light of the view expressed by the Apex Court in Commissioner of Central Excise v. M.P.V. & Engineering Industries (supra) and also in the light of the view expressed by the learned Judge of this Court in Writ Petition No. 1954 of 2005 dated 30-6-2006 Sukhjit Starch Mills Limited's case (supra), which is latter in point of time wherein reliance was placed on the decision of the Division Bench of this Court in P.P.R. Industries v. Commissioner of Industries (supra), this Court is of the considered opinion that the petitioners are entitled to the incentives or benefits as per G.O. Ms. No. 333 dated 14-11-2003 and G.O. Ms. No. 55 dated 5-3-2004 till the date of issuance G.O. Ms. No. 179 from the respective dates of the applications dated 29-5-2004, 24-4-2004 and 6-5-2004 respectively.