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2016 (2) TMI 326 - AT - Central ExciseDuty concession under notification no. 50/03 CE dated 10/6/2003 w.e.f. 7/11/2005 denied - eligibility for the exemption based on the expansion of installed capacity by 25 per cent or more - Held that:- We find that from the letter dated 17/2/2009 issued by the Deputy Director of Industries District Solan Himachal Pradesh that the revised capacity after substantial expansion has been above 25% of bonnet assembly consisting of 52 parts and sheet metal for tractors. This communication makes it clear that the enhancement in installed capacity is for overall bonnet assembly and not for single component only. We find that the appellants have also submitted a certificate dated 25/7/2015 issued by Chartered Engineers to the effect that the listed 52 items are parts of bonnet assembly for tractor and these are joined or welded altogether to complete the full assembly. Most of these parts are listed as sheet metal parts which are manufactured using hydraulic press. Considering the various evidences submitted by the appellant and the categorical report received from the District Industries Authorities of the State Government, we find that the appellants had executed substantial expansion of installed capacity of more than 25 per cent and' as such are eligible for the exemption claimed under notification no. 50/03 CE. - Decided in favour of assessee.
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