2019 (9) TMI 1687 - SCH - Central Excise

Area based exemption - respondents are eligible for the benefit of Notification No. 39/2001-C.E - it was held by CESTAT that equipments were only to improve efficiency, to ease the problem of storage and handling of raw materials. Revenue could not produce any document or any evidence which shows enhancement of production capacity. No infirmity with the learned Commissioner (Appeals) order. HELD THAT - No case is made out to interfere with the impugned order passed by the Tribunal. The Civil appeals are accordingly dismissed.