Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 233 - AT - Central ExciseNotification No. 33/99-C.E., granting Area based exemption to units in North East – notification require units to have achieved the desired expansion of 25% in the installed capacity – respondent submit that due to insurgency and terrorist activity in the area, though purchases were made prior to the date of notification, the actual installation has been done after the issue of the notification - held that if the installed capacity of the section having the lowest capacity has been increased to the desired extent of 25%, a unit would be considered to have achieved the expansion in terms of the Notification – considering the actual date of installation, Commissioner is justified in granting exemption
|