9911796707
TMI Blog2017 (6) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... in the increase in installed capacity by more than 25% - benefit allowed - appeal dismissed - decided against Revenue. - E/1071/2008 - A/61083/2017-EX[DB] - Dated:- 1-6-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri. Atul Handa, AR- for the appellant None- for the respondent ORDER Per: Ashok Jindal The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) has granted the benefit of exemption Notification No.56/2002-CE dated 14.11.2002. 2. The facts of the case are that the respondent was engaged in the manufacture of Polyester Laminated Wrappers/Pouches. On 06.06.2005, the respondent requested in writing to claim the benefit of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.) which has been affirmed by the Hon ble Apex Court reported in - 2003 (154) ELT A175 (SC). 4. None appeared on behalf of the respondent nor any request for adjournment has been received. 5. Considering the fact that the appeal filed by the Revenue is in the year 2008. The special bench has been constituted to deal this case, therefore, the appeal is taken up for consideration to be decided on its own merits. 6. On going through the records placed before us, we find that the respondent has installed equipments i.e. Pouch making machine with accessories, Air compressor for pouch making machine, Eddy Current Clutch with regulator and addition of three Rotogravures Stations to the existing three colour Rotogravures machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. Therefore, one requirement of the notification has been fulfilled by the respondents inasmuch they have undertaken expansion. Regarding the date of purchase and installation of the machinery, I find that the letter dated 29.08.2003 issued by Joint Commissioner, Central Excise Commissionerate, Jalandhar has clarified the issue which needs no further discussion. Now, whether that expansion is substantial inasmuch as that whether it has enhanced the installed capacity by 25% is the matter to be adjudged. The appellants in the grounds of appeal have referred to the Tribunal'' s judgements in the cases of Travancore Titanium Products Vs.CC Cochin and National Newsprint and paper Mills Ltd. Vs. CC, Bombay . Both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a to define substantial expansion. From the circular, the purpose of substantial expansion is increase in the installed capacity by 25%. I find that the respondents have claimed the increase in installed capacity by more than 25% as per details in the paras infra. The appellants have not rebutted their claim but have only discussed the purpose of Eddy Current Clutch with regulator and addition of 3 retro gravure stations in the existing 3 colour machines. There is no dispute that the respondents have become capable of production 6 colour designs with the expansion. Earlier they were not capable of the same. The market which required 6 colour designs would have not demanded the old 3 colour designs thereby making the production of 3 colour d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
