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of <h1>Government Clarifies Cement Units Must Meet 30% Capacity to Qualify for Concessional Rates Under Excise Notifications.</h1> The circular addresses difficulties in implementing Central Excise Notifications Nos. 36/87-CE and 124/87-CE, which provide concessional rates for cement units. Issues arose when certain units, with production below 30% of their licensed capacity in any financial year, were denied benefits. The government clarified that the concession applies only if production meets 30% of capacity in the financial year for which the exemption is claimed. This condition was withdrawn with Notifications 200/88 and 201/88, dated 16-5-1988. The clarification should be communicated to relevant authorities, and responses to the Central Excise Revenue Audit should reflect this understanding.
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