https://www.taxtmi.com/caselaws?id=74732 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. en-us Fri, 23 Oct 1987 00:00:00 +0530 Fri, 10 Jun 2011 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74732 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. Case-Laws Central Excise Fri, 23 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74732