https://www.taxtmi.com/caselaws?id=53709 Eligibility for concessional excise exemption turned on whether the cement plant's installed capacity was certified by the prescribed competent authority and remained within the notified limit. The competent authority's certificate recorded installed capacity at 1,94,040 tonnes per annum, which was below the 1,98,000-tonne threshold in the notifications. That statutory certificate governed entitlement, and contrary revenue material did not displace it. The denial of exemption was therefore unsustainable, and the duty demand based on that denial failed. en-us Tue, 28 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53709 Eligibility for concessional excise exemption turned on whether the cement plant's installed capacity was certified by the prescribed competent authority and remained within the notified limit. The competent authority's certificate recorded installed capacity at 1,94,040 tonnes per annum, which was below the 1,98,000-tonne threshold in the notifications. That statutory certificate governed entitlement, and contrary revenue material did not displace it. The denial of exemption was therefore unsustainable, and the duty demand based on that denial failed. Case-Laws Central Excise Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53709