https://www.taxtmi.com/caselaws?id=262281 Concessional excise eligibility depended on the assessee's installed capacity being below the prescribed threshold. The Tribunal had relied on a certificate from the Commissioner of Industries showing installed capacity at 1,94,040 tonnes per annum, but the Revenue produced additional material, including material originating from the assessee, indicating a higher capacity beyond 1,98,000 tonnes per annum. A capacity certificate is relevant, but it cannot be accepted without considering contrary evidence. Because the Tribunal did not examine the Revenue's material, the factual basis for its conclusion was incomplete. The order was set aside and the matter was remanded for fresh consideration of installed capacity and eligibility. en-us Tue, 21 Jul 2015 00:00:00 +0530 Sat, 03 Oct 2015 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262281 Concessional excise eligibility depended on the assessee's installed capacity being below the prescribed threshold. The Tribunal had relied on a certificate from the Commissioner of Industries showing installed capacity at 1,94,040 tonnes per annum, but the Revenue produced additional material, including material originating from the assessee, indicating a higher capacity beyond 1,98,000 tonnes per annum. A capacity certificate is relevant, but it cannot be accepted without considering contrary evidence. Because the Tribunal did not examine the Revenue's material, the factual basis for its conclusion was incomplete. The order was set aside and the matter was remanded for fresh consideration of installed capacity and eligibility. Case-Laws Central Excise Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262281