https://www.taxtmi.com/caselaws?id=445519 CESTAT New Delhi allowed the appeal in an excise duty exemption case. The appellant claimed area-based exemption under Notification No. 50/2003-CE for substantial expansion exceeding 25% installed capacity. The department denied exemption arguing expansion commenced before the cutoff date of 07.01.2003. CESTAT held that the relevant date is when enhanced capacity was actually installed, not when expansion began. Since capacity enhancement occurred post-cutoff date, the appellant was entitled to exemption benefits. Additionally, the tribunal found the appellant's unit was located in a notified industrial area, making them eligible for duty exemption. The order denying benefits was set aside. en-us Mon, 06 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445519 CESTAT New Delhi allowed the appeal in an excise duty exemption case. The appellant claimed area-based exemption under Notification No. 50/2003-CE for substantial expansion exceeding 25% installed capacity. The department denied exemption arguing expansion commenced before the cutoff date of 07.01.2003. CESTAT held that the relevant date is when enhanced capacity was actually installed, not when expansion began. Since capacity enhancement occurred post-cutoff date, the appellant was entitled to exemption benefits. Additionally, the tribunal found the appellant's unit was located in a notified industrial area, making them eligible for duty exemption. The order denying benefits was set aside. Case-Laws Central Excise Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445519