Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 390 - CESTAT CHANDIGARHSubstantial increase in installed capacity - benefit of N/N. 56/2002-CE dated 14.11.2002 - The case of the Revenue is that as the respondent has invested the capital w.e.f. 03.04.2006, whereas on the said day, the labour employment was the same, as prior to 03.04.2006 and after 03.04.2006, therefore, they have not complied with the condition of the Notification - Held that: - the understanding of the notification by the Revenue is mis-placed - the General Manager Distt. Industries Centre has issued certificate certifying that the labour has been increased more than 25% from the base labour employed, therefore, the Ld. Commissioner (A) has rightly allowed the benefit of exemption N/N. 56/2002-CE dated 14.11.2002 - Nowhere in the Notification, there is a condition that the salary bill/provident fund are required to be increased failing which, the assessee is not entitled for benefit of exemption N/N. 56/2002-CE dated 14.11.2002 - appeal dismissed - decided against Revenue.
|