2025-VIL-582-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Exemption under Notification No. 50/2003-CE, Factory premises in Non-notified Khasra number – Denial of benefit of the exemption to the appellant on the ground that the appellant's manufacturing unit was situated in Khasra No. 281 as well, which was not a notified Khasra - Whether the appellant is entitled to claim exemption from payment of central excise duty under Notification No. 50/2003-CE in respect of goods manufactured and cleared from its factory situated on Non-notified Khasra number – HELD - The layout plan clearly indicates that the entire manufacturing unit of the appellant is situated in Khasra No. 284, which measures 1.819 Hectares. Khasra No. 281, measuring only 0.146 Hectares, is a long strip of land with a boundary wall and a sewer line for extermination of sewage from the factory, but no manufacturing activity is carried out in this Khasra - Where production is carried out in a majority portion covered by the exemption notification, the assessee would be entitled to the benefit of the exemption notification, even if a small portion of the land is not covered by the notification. It is not necessary that every inch of the land should be utilized for installation of machines and the benefit of area-based exemption should not be denied when the plots are adjacent - the appellant is entitled to the benefit of Notification No. 50/2003-CE despite Khasra No. 281 not being notified, as the manufacturing activity is predominantly carried out in the notified Khasra Nos. 282, 283 and 284 – The impugned order is set aside and the appeal is allowed
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