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2018 (10) TMI 1544 - CESTAT CHANDIGARHArea based expansion - substantial expansion or not - N/N. 50/03-CE dt.10.6.2003 - it appeared to the Revenue that there was no substantial expansion by increasing installed capacity by more than 25% - contention of the appellants is that there is no such requirement under clause (b) of para 2 of the said notification. Held that:- We have perused the record and seen recommendation by the jurisdictional Range Superintendent and also report submitted by the team of the District Industries Centre that the installed capacity was increased by 31% - thus the condition of the notification was satisfied by the appellant. Without going into the issue of limitation, it is held that the appellants were eligible for exemption under Notification No.50/03-CE dt.10.6.2003 for the period covered by the present appeals - appeal allowed - decided in favor of appellant.
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