2018 (6) TMI 429 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – TMI – Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 – slump sale – benefit of area based exemption under N/N. 50/2003-CE dated 10.6.2003 – shifting to a new location – addition or modification in the plant or machinery or on the production of new products during residual period of exemption – maintainability of advance ruling application.
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Held that:- Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the provisions of this Act. Moreover, advance ruling requested by the applicant
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ar seeking an advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017 in respect of following issues :- (a) If the assessee takes over an eligible unit as a going concern under, slump sale agreement and there is a change in the ownership of the unit which was availing the benefit of area based exemption notification no. 50/2003-CE dated 10.6.2003, as amended , prior to 1.7.2017. (b) If the said eligible unit availing of the exemption is physically shifted to a new location within the area specified in the said area based exemption notifications. (c) If there is any addition or modification in the plant or machinery
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f goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term 4. In the present case applicant has sought advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017. 5. In this regard Joint Commissioner, SGST, Hardwar vide letter dated; 22.02.2018 sub
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