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TMI Blog1997 (2) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : P.C. Jain, Member (T)]. Since both the above-captioned appeals raise a common issue, a common order is being passed. 2.1 Briefly stated, the facts of the case are as follows :- 2.2 Respondents herein are manufacturers of cement. For the purpose of Central Excise duty, they claimed the benefit of Notification 36/87-C.E., dated 1-3-1987 as amended by Notification 36/88 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only in respect of installed capacity. The Additional Director of Industry, State Government, vide his letter No. 471, dated 16-3-1988 had informed the Assistant Collector that in case of small industries, there is no question of certificate of annual licensed capacity. The Additional Director of Industries had requested the Assistant Collector to consider and accept the installed capacity as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertified the installed capacity and this is sufficient for the purpose of the notification, as held by the lower appellate authority. Accordingly the benefit of the notifications were extended and the appeals were allowed. 2.5 Hence this appeal by the Revenue. 3.1 Learned SDR appearing in the case of Siva Cement and learned JDR appearing in the Vimal Cement have reiterated the same plea on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Additional Director of Industries as also the clarification given by the Development Commissioner of Cement Industries in the Ministry of Industries to the effect that State authorities can merely certify the installed capacity in the case of small scale industries which the respondents undoubtedly are. Accordingly, we reject the Revenue s appeal. 4.2 At this stage, we may also mention that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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