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2015 (8) TMI 198 - SC - Central ExciseConcessional rate of duty on Cement - installed capacity - Benefit of Notification No. 24/91-CE dated 25.07.1991 - whether the respondent, an industrial unit, is having a plant with installed capacity of less than 1,98,000 tonnes per annum for manufacturing ordinary Portland Cement to enable it to get the benefit of Notification No. 24/91-CE dated 25.07.1991 and Notification No. 5/93 dated 28.02.1993 - Held that:- CESTAT in this behalf relied upon the certificate issued by the Commissioner of Industries which had certified the installed capacity to be 1,94,040 tonnes per annum. - Some of the material produced is that of respondent itself and it is argued that the respondent had accepted that its installed capacity was more than 1,98,000 tonnes per annum. In a case like this, we are of the opinion that the CESTAT should have considered the material placed by the Revenue and only then come to a conclusion as to whether the certificate issued by Commissioner of Industries should be acted upon or not. - Matter remanded back - Decided in favour of assessee.
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