TMI Blog2018 (2) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ification in question - Held that: - The Tribunal in the case of CCE, Shillong vs. Hindustan Coco Cola [2004 (2) TMI 493 - CESTAT, KOLKATA] relied upon by the Commissioner (Appeals) has observed that the condition of increase in the installed capacity would relate to overall expansion and not in all the sections of the manufacturing unit individually - benefit of notification allowed - appeal dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of their factory so as to avail the benefit of exemption Notification No. 50/2003-CE dated 10.06.2003. In terms of the said notification, the units which were already in existence in the Uttaranchal area were granted exemption subject to increase in their production capacity by 25%. Inasmuch as in the respondent case, there was substantial expansion by installing additional plant and machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (iv) Production stage wise chart of Resistance Temp. detector, Thermocouples. (v) Production stage wise chart of lead in plates. (vi) Production stage wise chart of Heat Exchanger, Collars, Hydrogen Driers. (vii) Flow chart of manufacturing process of Fan Rotor. (viii) Chart showing name of the products being manufactured by the unit before expansion and after expansion. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity by means other than installation of additional plant and machinery would not qualify for the benefit of exemption under substantial expansion . Accordingly, he observed that inasmuch as there was overall increase of 25%, the Revenue s insistence that such increase should be individually in all the sections is not acceptable. For the above purpose, he relied upon the Tribunal decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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