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2017 (6) TMI 757 - AT - Central ExciseIncrease in installed capacity - benefit of N/N. 56/2002-CE dated 14.11.2002 - denial on the ground that the installed capacity has been increased more than 25%, therefore, they are entitled for benefit of exemption N/N. 56/2002-CE dated 14.11.2002, as the respondent is located in the state of Jammu & Kashmir - Held that: - Board's Circular No. 772/5/2004-CX dated 21.01.2014 states that as substantial expansion is defined in terms of increase in installed capacity by 25% or more, value of investment in plant and machinery is not the criteria to define substantial expansion - the respondents have undertaken substantial expansion that resulted in the increase in installed capacity by more than 25% - benefit allowed - appeal dismissed - decided against Revenue.
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