Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1489 - CESTAT MUMBAIValuation - annual capacity of production - whether the length of gallery be included in the Hot Air Stenter for determining the annual capacity of production under Section 3A of the Central Excise Act, 1944 for the period in dispute? - Held that:- Identical issue decided in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II VERSUS SPBL. LIMITED [2002 (9) TMI 113 - SUPREME COURT OF INDIA], where it was held that The Tribunal arrived at a conclusion that the Explanation to Rule 5 makes it clear that a float drying machine or any other equipments mentioned therein must be for aiding the process of heat setting or drying of fabrics. The Tribunal observed that a float drying machine is aiding the process of heat setting or drying of fabrics and other equipments contemplated by Explanation-I should also have like utility. Appeal allowed - decided in favor of appellant.
|