Mini cement plant exemption depends on mandatory kiln requirement; without it, the notification benefit is unavailable.

A mini cement plant concession under Notification No. 194/79 was unavailable because the notification required one or more kilns as an essential physical condition for eligibility. The Tribunal followed its earlier view in the connected matter and held that, without such kilns, the exemption condition was not met. The benefit of the notification could therefore not be extended, and the respondent was not entitled to exemption as a mini cement plant. The stated principle is that where an exemption notification prescribes a mandatory physical requirement, concession cannot be granted unless that requirement is fully satisfied.

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Issues: Whether the respondent was entitled to the concession as a mini cement plant under Notification No. 194/79 dated 30-5-1979.

Analysis: The Tribunal applied its earlier decision in the connected matter and held that the existence of one or more kilns on the plant was an essential requirement for availing the concession under the notification. In the absence of such kilns, the condition for exemption was not satisfied and the benefit of the notification could not be extended.

Conclusion: The respondent was not entitled to exemption as a mini cement plant.

Ratio Decidendi: Where an exemption notification prescribes an essential physical condition for eligibility, the concession cannot be granted unless that condition is satisfied in full.

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