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2008 (12) TMI 199 - AT - Central ExciseArea based exemption – increase in installed capacity - Notification No. 50/2003-C.E., dated 10-6-2003 and Notification No. 49-50/2003-C.E. dated 10-6-2003 - held that – there is nothing in the Notification that the installed capacity would be determined on the basis of number of products and power load - ubstantial expansion of 25% would be determined to the unit as a whole but not product-wise or power load - various evidences placed by the appellants including the certificate of the DIC that there is a substantial expansion of installed capacity by more than 25% increase - appellant produced Chartered Engineer Certificate, which cannot be brushed aside in a casual manner, in absence of any expert’s opinion brought on record by Revenue to demolish his report - appellants substantially expanded their installed capacity by more than 25% on or after 7th January, 2003 – eligible for exemption - CBEC letter F.No. 354/08/98-TRU, dated 9-7-99
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