https://www.taxtmi.com/caselaws?id=91717 Notification No. 23/89, as amended by Notification No. 123/89, applied only where the licensed cement plant capacity did not exceed 200 tons per day. The record showed that the assessee had sought approval for a 300 TPD plant, the Central Government had recognised installed capacity at 300 TPD subject to conditions, and the assessee itself had described the capacity as 300 TPD in correspondence and affidavit. On those facts, the claim that the capacity remained within the notification limit was rejected, and the exemption was held unavailable. en-us Thu, 24 Dec 1998 00:00:00 +0530 Thu, 20 Oct 2011 13:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91717 Notification No. 23/89, as amended by Notification No. 123/89, applied only where the licensed cement plant capacity did not exceed 200 tons per day. The record showed that the assessee had sought approval for a 300 TPD plant, the Central Government had recognised installed capacity at 300 TPD subject to conditions, and the assessee itself had described the capacity as 300 TPD in correspondence and affidavit. On those facts, the claim that the capacity remained within the notification limit was rejected, and the exemption was held unavailable. Case-Laws Central Excise Thu, 24 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91717