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2016 (9) TMI 420 - CESTAT NEW DELHI

2016 (9) TMI 420 - CESTAT NEW DELHI - TMI - 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 replaced by new one - Held that:- the matter has already been considered and decided in favour of assessee by the Tribunal in the case pf Charu Steels Ltd. Vs. CCE, Meerut-I [2010 (2) TMI 446 - CESTAT NEW D .....

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aring the High Court Order as legal and proper. 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.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Shri Yogesh Agarwal, DR for the appellant. Shri Alok Arora, Advocate for the respondent. ORDER The present appeal is filed by the department a .....

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installed. It is the claim of the assessee that 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 hearing both the sides, we find that the matter has already been considered and decided in favour of the assessee by the Tribunal vide 2010 (254) ELT 159 (Tri.-Del) for the subsequent assessment year where th .....

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