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2019 (5) TMI 1785 - AT - Central ExciseArea Based Exemption - substantial Expansion - benefit of N/N. 01/10 dt.6.2.2010 - benefit denied on the ground that appellant has invested ₹ 161.13 lakhs resulting total expansion of 24.46%. Therefore, there is shortfall by ₹ 3.56 lakh - HELD THAT:- In the impugned order, the Commissioner (Appeals) has reduced certain amount towards expansion on certain machinery and plant, one such machine is HSD machine is nothing but a grinder and the same is part of plant and machinery - it is found that the machine is part of plant and machinery and if the cost of the machine HSD machine is taken into consideration then the total investment worked out to ₹ 164.69 lakhs which is more than 25% of the total investment already made by the appellant. The appellant is entitled to avail the benefit of Notification No.01/2010 dt.6.2.2010 - Appeal allowed - decided in favor of appellant.
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