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TMI Blog2007 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial expansion (25%). The appellant had also produced certificates from the General Manager of District Industries Centre as well as certificate from Shri S.C. Agarwal, Chartered Engineer in support of the claims. It had also bills relating to purchase of equipment for expansion of the capacity. 3. The order has denied the exemption with the following observations : "4.2. Allegations against the party are as follows : (i) That as stipulated in the Board's Circular No. 772/5/2004-CX dt. 21-1-04, they had not installed additional machinery furnace and they claimed to have upgraded the capacity of said furnace by adding certain electric parts. (ii) That as per the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... makes it clear that even under this circular, it is the increase in installed capacity of the unit that is accorded primacy. 4.3 Certificate of the G.M., D.I.C., Kotdwar issued on 16-2-04 clearly reveal that the same has been issued on the basis of assessment of Chartered Engineer and Chartered Accountant. Wordings of the certificate indicate that the capacity of pre-expanded and post-expanded installed capacity the unit has not been verified by them. It is also incomprehensible that how the certificate issued on 26-2-04 can rely the assessment of Chartered Engineer made on 26-4-04 is at a later stage. Further the Chartered Accountant is not competent to assess the installed capacity of the unit whether befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate further adds to the doubt that in the certificate dt. 26-4-04 of the said Chartered Engineer it is not mentioned that he visited the unit of the party on 15-5-2003 and also that what was the requirement of the party to get the installed capacity certified even before issue of exemption notification 50/2003-CE dt. 10-6-2003. The whole exercise does not seem beyond doubt. Under above circumstances, it is felt that the said certificates have been issued without verification and scientific calculation of the installed capacity and attempt has been made to certify the capacity as per party's requirement to make them entitled for the benefit of the notification and hence, these certificates cannot be relied upon". The revenue had also tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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