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Commissioner of Central Excise, Meerut-I Versus M/s. Charu Steels

2016 (9) TMI 420 - CESTAT NEW DELHI

Area Based Exemption - benefit under Notification No. 50/03-CE, dated 10.06.2003 - manufacture of MS Ingots at Kotdwar (Uttarakhand) - assessee made expansion for increase of production by 25% to avail benefit - entire old plant and machineries were .....

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rein it was held that if the plants and machineries are in replacement of the old plant and machinery, but the object of increasing 25% capacity is achieved, then in terms of the said circular itself, the industry achieving the same would come within .....

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er. Therefore, no reasons found to interfere with the impugned order passed by the First Appellate Authority. - Decided against the Revenue - Excise Appeal No. 2164/2007-EX[DB] - Final Order No. 52953/2016 - Dated:- 2-8-2016 - Mr. Justice (Dr.) Satis .....

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the Commissioner (Appeals). The core issue in the present appeal is the benefit of Area Based Exemption under Notification dated 10.06.2003 provided in Uttarakhand. 2. The brief facts of the case are that the assessee is manufacturing MS Ingots at Ko .....

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hat the entire old plant and machineries were replaced by new one. The department is of the view that the benefit cannot be extended to the appellant for the reason that the expansion was not by way of addition of new plant and machinery. 4. After he .....

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g aggrieved, the department had filed appeal before the High Court of Nainital (Central Excise Appeal No. 5/2010). The Hon ble High Court vide its order dated 24/5/2011 uphold the order passed by the Tribunal by observing that if the plants and machi .....

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