https://www.taxtmi.com/caselaws?id=87023 The Appellate Tribunal CEGAT, Madras upheld the lower authority's decision, ruling that the benefit eligibility under Notification No. 172/89 was based on the factory's capacity, not just the kiln's capacity. The tribunal clarified that the licensing capacity certified under the Industries (Development and Regulation) Act, 1951 pertained to the factory's overall cement production capacity, disqualifying the appellants due to their daily production exceeding 200 metric tonnes. Consequently, the appellants were denied the benefit of the notification, and their appeal was dismissed. en-us Mon, 16 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87023 The Appellate Tribunal CEGAT, Madras upheld the lower authority's decision, ruling that the benefit eligibility under Notification No. 172/89 was based on the factory's capacity, not just the kiln's capacity. The tribunal clarified that the licensing capacity certified under the Industries (Development and Regulation) Act, 1951 pertained to the factory's overall cement production capacity, disqualifying the appellants due to their daily production exceeding 200 metric tonnes. Consequently, the appellants were denied the benefit of the notification, and their appeal was dismissed. Case-Laws Central Excise Mon, 16 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87023