https://www.taxtmi.com/caselaws?id=360786 Notification No. 56/2002-CE, as amended, required a certificate from the General Manager of the concerned District Industries Centre evidencing creation of additional regular employment. On the record, the certificate stated that the unit had increased regular employment by more than 25%, which met the prescribed threshold. The exemption claim was therefore accepted, and the benefit under the notification was upheld on the basis that the employment condition had been satisfied. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 12 Apr 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360786 Notification No. 56/2002-CE, as amended, required a certificate from the General Manager of the concerned District Industries Centre evidencing creation of additional regular employment. On the record, the certificate stated that the unit had increased regular employment by more than 25%, which met the prescribed threshold. The exemption claim was therefore accepted, and the benefit under the notification was upheld on the basis that the employment condition had been satisfied. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360786