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2019 (9) TMI 1371 - AT - Central ExciseArea Based Exemption - substantial expansion - benefit of N/N. 01/2010-CE dt. 06.02.2010 on 09.06.2015 - respondent undertook substantial expansion by way of increase by not less than 25% of the value of fixed capital investment in plant and machinery and have commercial production for such expansive capacity w.e.f. 22.08.2014 - HELD THAT:- The respondent has undertaken substantial expansion by way of increase by not less than 25% of the value of fixed capital investment in plant and machinery for the purpose of expansion of capacity and have commercial production for such expansive capacity on or after 06.02.2010. The Notification simply provides that if unit is in existence before 06.02.2010 and have invested more than 25% in fixed capital and production as started after 06.02.2010, the assessee is entitled to avail the benefit of the said Notification - Admittedly, the respondent has complied with the condition of the said Notification, in that circumstance, there are no infirmity with the impugned order wherein the authorities below have hold that the expansion has taken after 06.02.2010 and commercial production has also started after 06.02.2010. Appeal dismissed - decided against Revenue.
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