Central Excise - Notification No. 36/87-C.E., dated 1-3-1987, as amended and Notification No. 124/87-C.E., dated 29-4-1987, as amended - Whether applicable to 'substantial expansion' 'modernisation' units - Clarification regarding

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..... C.E., dated 29-4-1987, as amended - Whether applicable to 'substantial expansion' 'modernisation' units - Clarification regarding Circular No. 28/89 Dated 17-4-1989 [From F. No. 109/33/88-CX.3(Pt)] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Notification No. 36/87-C.E., dated 1-3-1987, as amended and Notificat .....

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..... ion along with the definition of 'substantial expansion' as given in Section 13 of the Industrial Development Regulation Act, 1951 and observed that the said Notifications provided concessional rates of duty to cement manufactured in a factory set up during the periods as envisaged in the said notifications. The Board accordingly felt that the benefits of the said Notifications could be extended .....

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