New-unit exemption claim required fresh Tribunal review after remand for consideration of the eligibility certificate.

A claim to new-unit exemption was considered sustainable only if the Tribunal could assess the eligibility certificate and other relevant material; non-production of the certificate before the assessing authorities did not by itself make the issue incapable of determination. Because the original certificate was produced only at the revision stage, it was not used for a factual finding, and the proper course was remand. The Tribunal's order was set aside to that extent, and the matter was sent back for fresh decision after permitting filing of the original certificate and reconsidering entitlement in light of the relevant legal position.

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Issues: Whether the assessee's claim to exemption as a new unit could be sustained in the absence of the eligibility certificate before the assessing authorities, and whether the matter required reconsideration by the Tribunal.

Analysis: The eligibility certificate issued by the Director of Industries was treated as important evidence on the question whether the unit was a new unit, but its non-production before the authorities did not make the issue incapable of being decided on other material. Since the original certificate was produced before the High Court at the revision stage, it was not taken into account for recording a factual finding. The appropriate course was to send the matter back so that the Tribunal could permit filing of the original certificate and decide the assessee's entitlement afresh in the light of the relevant legal position.

Conclusion: The revision was allowed in part, the Tribunal's order was set aside to that extent, and the appeal was remitted to the Tribunal for fresh decision on the issue of new-unit exemption.

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