2003 (1) TMI 495 - AT - Central Excise

Summary

Issues involved: Interpretation of Notification No. 33/99-C.E. regarding exemption for increased installed capacity in manufacturing units in the North-East Region.

Summary:
The Appellate Tribunal CEGAT, Kolkata considered four appeals by the Revenue concerning the availability of Notification No. 33/99-C.E., which grants exemption if manufacturing units in the North-East Region increase their installed capacity by 25%. The Commissioner granted the benefit based on evidence showing an increase in installed capacity and production figures. The Tribunal noted that the Revenue failed to provide evidence to challenge the Commissioner's findings. It was acknowledged that there was an overall 25% increase in installed capacity, although not necessarily in every section of the units. The Tribunal held that the Notification requires an overall increase of 25% in installed capacity, not in each section, and thus rejected the Revenue's appeals.

In conclusion, the Tribunal upheld the Commissioner's decision, emphasizing that the Notification focuses on the overall increase in installed capacity and does not mandate a 25% upgrade in each section of the manufacturing units. The Tribunal found no merit in the Revenue's appeals and dismissed all of them.