9911796707
TMI Blog2008 (12) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Chartered Engineer Certificate, which cannot be brushed aside in a casual manner, in absence of any expert’s opinion brought on record by Revenue to demolish his report - appellants substantially expanded their installed capacity by more than 25% on or after 7th January, 2003 – eligible for exemption - CBEC letter F.No. 354/08/98-TRU, dated 9-7-99 - E/707 and 2248/2008 - 952-953/2008-EX (PB) - Dated:- 11-12-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri J.P. Kaushik, Advocate, for the Appellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Precast Concrete Products, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 25% increase in the installed capacity. (ii) Certificate of Chartered Accountant indicating value of additional plant and machinery installed. (iii) Certificate of State Revenue authorities showing that the unit is located in the area specified in the exemption notification. (iv) Inspection report and approval certificate of District Industries Centre, Nahan certifying 44% increase in installed capacity after substantial expansion on 2-12-2004." 5. He also submits that there is no dispute that the appellants expanded the installed capacity by more than 25%, but the Commissioner (Appeals) erroneously proceeded on the basis of calculation of 2 products viz. Pipes and Poles. He submits that there is no indication in the Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the 31st day of March, 2007; (ii) industrial units existing before the 7th day of January, 2003, but which have undertaken substantial expansion by way of increase in installed capacity by not less than twenty-five per cent on or after the 7th day of January, 2003, but have commenced commercial production from such expanded capacity, not later than the 31st day of March, 2007." 8. On close reading of para-2 of Notification, it is clear that the exemption shall apply to industrial units existing before 7-1-2003 if the installed capacity was increased by way of substantial expansion by not less than 25%. We find from the Order of the Commissioner (Appeals) that he has not accepted the DIC Certificate on the ground it has proceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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