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2019 (10) TMI 1142 - CESTAT CHANDIGARHArea Baswed exemption - substantial expansion by increasing installed capacity by more than 25% - benefit of N/N. 50/03-CE dt.10.6.2003 - It appeared to Revenue that out of 19 computers, 15 computers were used for such activity which was not covered by the provisions of Central Excise Act and only for 4 computers were installed for replication of data on CDs which was the activity covered by Central Excise Act,1944 - Substantial expansion took place or not - HELD THAT:- For the earlier period in their own case M/S. NIIT GIS LIMITED, SHRI TARUN CHATTERJEE VERSUS CCE, CHANDIGARH [2018 (10) TMI 1544 - CESTAT CHANDIGARH], this Tribunal has dropped the demand against the assessee-respondent holding that the respondent is entitled to avail the benefit of Notification No.50/03-CE dt.10.6.2003 - Benefit allowed - appeal dismissed - decided against Revenue.
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