https://www.taxtmi.com/caselaws?id=73297 A mini cement plant exemption under Notification No. 194/79-C.E. was confined to a cement plant consisting of one or more kilns with a total installed capacity not exceeding 200 tonnes per day. The unit concerned had no kilns, and that structural feature was held to be an indispensable condition for the concession. Capacity alone was therefore insufficient to bring the unit within the definition of a mini cement plant. The exemption was denied, the Assistant Collector's demand was restored, and Revenue's appeal succeeded. en-us Tue, 06 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73297 A mini cement plant exemption under Notification No. 194/79-C.E. was confined to a cement plant consisting of one or more kilns with a total installed capacity not exceeding 200 tonnes per day. The unit concerned had no kilns, and that structural feature was held to be an indispensable condition for the concession. Capacity alone was therefore insufficient to bring the unit within the definition of a mini cement plant. The exemption was denied, the Assistant Collector's demand was restored, and Revenue's appeal succeeded. Case-Laws Central Excise Tue, 06 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73297