TMI Blog2002 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... g licenced capacity does not arise. So far as the production capacity of the S.S.I. unit is concerned, the certificate issued by the Director mentions that the production capacity of the appellant is 40 tonnes per day, which is far less than 200 metric tonnes per day. It is gainsaying that the licenced capacity will always be less than the production capacity. It has never been the case of the Revenue that the notification does not apply to cement manufactured by S.S.I. It cannot also be disputed that an S.S.I. unit, being exempt under the Industries (Development and Regulation) Act, 1951, is not required to have licenced production capacity. There being no controversy about the fulfilment of the other requirements of the notification by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant was not entitled to the benefit of the said notification, so the appellant is in appeal before this Court. 4. It would be apt to read the said notification here : "G.S.R. In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excise and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts cement falling under sub-heading No. 2502.02 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured in a factory using vertical shaft kiln with the total licenced capacity as certified by the Director of Industries in the State Government or the Development Commissioner for Cement in the Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .I. units are not required to take industrial licence, the question of certifying 'licenced capacity' by that office does not arise. He had also produced a certificate from the Deputy Director of the District Industries Centre. The certificate notes that the appellant was registered with the District Industries Centre, Government of Rajasthan, vide Registration No. 17/24/00225 (ABU) PMT/SSI, dated 15th February, 1986, and manufactures Portland cement, the capacity being 12,000 metric tonnes per annum. The certificate was found to be not in conformity with the requirements of the notification by the Assistant Collector, so he declined to extend the benefit of the said notification to the appellant. That order was upheld, as noted above, by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the proviso directs that a manufacturer who avails the exemption contained in Notification No. 175/1986-C.E., which applies only to S.S.I., cannot avail the benefit of exemption Notification No. 23/1989-C.E. In other words, what the learned Counsel submits is that as the exemption notification applies to cement manufactured by a small scale industry (for which no licenced capacity could be certified), so to prevent S.S.I. units availing double advantage, the proviso excludes the application of the notification where the benefit of Notification No. 175/1986-C.E. was availed. 9. A reading of Notification No. 175/1986-C.E. shows that it relates to small scale industry, as is evident from paragraph (4) thereof. From the certificate i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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