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TMI Blog2015 (4) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notifications. The Notifications as well as C.B.E.C.'s clarifications relied upon by the appellants are very clear that in the case of existing manufacturing units, the date on which the capacity of the unit is enhanced, should be the relevant date in terms of Clause 3(b) of the Notifications. The date of commencement of commercial production is mentioned in Clause 3(a) of the Notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad, Adv. ORDER The appellant which is Government of Assam Undertaking is engaged in the manufacturing of Formalim, Menthol and Carbon Dioxide. It set up its unit somewhere in the 1970s. The Government of India issued two Notifications viz. Notification No.32/99-CE and Notification No.33/99-CE both dated 8.7.1999 whereby benefit of exemption from payment of central excise duty was extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... five per cent on or after the 24th day of December, 1997. As mentioned above, appellant was an existing industrial unit. It extended its capacity by more than 50%. Machinery etc. for this purpose was installed on 30.9.1997. However, the production started on 16.2.1998. As pointed out above, in order to get the benefit the substantial expansion had to be undertaken on or after 24.12.1997. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also contrasted the language of clause 3(b) with clause 3(a) noticing that clause 3(a) mentions 'commercial production' whereas clause 3(b) talks of 'undertaken substantial expansion'. The Tribunal also referred to Central Board of Excise and Customs clarification letter F.No.354/08/98-TRU dated 9.7.1999. On the aforesaid basis following conclusion is arrived at by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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