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TMI Blog2018 (4) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent-assessee - Held that: - the notification stipulates that there should be investment and that the investment should be directly attributable to generation of employment. The said notification does not speak about direct attribution to generation of production or machine-wise production - the ground taken by the Revenue is contrary to spirit of the notification - appeal dismissed - decided ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Notification No. 1/2010-CE dated 06.02.2()10. As per Clause 8 (b) (ii), the adjudicating authority granted the benefit. On appeal, the Id. Commissioner (Appeals) affirmed the adjudication order, against which the Revenue is in appeal before us. 3. Heard both sides. 4. We find that the facts not in dispute are that respondent has complied with the condition of clause 8 (b) (ii) of the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d machinery for the purposes of expansion of capacity or modernization and diversification and have commenced commercial production from such expanded capacity on or after the 6th day of February, 2010 or (ii) made new investments on or after the 6th day of February, 2010, and such new investment is directly attributable to the generation of additional regular employment of not less than twenty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit has created such additional regular employment. 5. On going through the notification, we find that the notification stipulates that there should be investment and that the investment should be directly attributable to generation of employment. The said notification does not speak about direct attribution to generation of production or machine-wise production. In that circumstance, the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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