Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 930 - CESTAT, NEW DELHINotification No. 56/2002-C.E., dated 14-11-2002 - The exemption available under this notification is the amount of duty paid by the assessee other than the amount paid by utilization of Cenvat credit under the Cenvat Credit Rules, 2002 - In this case, the respondent on 11-12-2006 produced a certificate from the designated authority certifying that they have undertaken substantial expansion resulting in 25% increase in regular employment - In terms of para 3 of the Notification No. 56/2002-C.E., the exemption under this notification is also applicable to the existing units, which have undertaken substantial expansion by the way of increase in installed capacity by not less than 25% substantial expansion, resulting in not less than 25% increase in regular employment on or after 14-6-2002 - When the duty in respect of clearances made during whole of December 2006 was payable only in the next month and during December 2006, the respondent was eligible for benefit of Notification No. 56/2002-C.E., in our view the benefit of this exemption cannot be restricted only to the clearances made from 11-12-2006 - Decided in favor of the assessee
|