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2016 (1) TMI 521 - AT - Central ExciseArea based exemption - substantial expansion by way of installed capacity by not less than 25% - Notification No. 50/2003-CE dated 10/6/03 - it was contended that production capacity of the both the units are to be counted as one - Held that:- prior to substantial expansion the Paper Board unit was having installed capacity of 15 TPD and Spiral Paper Tube unit was having installed capacity of 5 TPD, therefore, there was a total production capacity of the factory was 20 TPD. After expansion in Paper Board unit, the total installed capacity has been increased to 30 TPD which is more than 25% of the installed capacity prior to substantial expansion. On this ground itself, the Revenue has no case. Further, in the case of Tirupati LPG Industries Ltd. vs. CCE, Meerut I [2015 (10) TMI 622 - CESTAT NEW DELHI], the assessee was having two separate units in their factory one for manufacturing of LPG cylinder and another for conductors unit and this Tribunal has considered the substantial expansion of both the units separately, therefore, following the precedent decision of this Tribunal and observation made by the learned Commissioner (Appeals) in the impugned order, we do not find any infirmity in the impugned order. - Decided against the Revenue.
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