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2017 (6) TMI 756 - AT - Central ExciseSubstantial expansion of installed capacity - benefit of N/N. 56/2002-CE dated 14.11.2002 - The sole allegation of the Revenue is that as the said Village Tehrara is not mentioned in the Annexure-II of the N/N. 56/2002 ibid, the respondent is not entitled to the benefit of said notification - denial also on the ground that the date of employment increased is not mentioned in the certificate - Held that: - We have gone through the certificate issued by GM, DIC which clearly shows the date of expansion as 15.05.2007. Therefore, the understanding of the Revenue is misplaced that there is no expansion. Accordingly, this observation of the revenue is held as not sustainable. Regarding the location, it is found that there is no village in the name of Trehara and it is Tarore and if falls in Khasra No. 48min, Tehsil and District Kathua, which is entitled to the benefit of notification. The respondent is entitled for exemption - appeal dismissed - decided against Revenue.
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