https://www.taxtmi.com/caselaws?id=54009 Eligibility for exemption under Notification No. 33/99-C.E. depended on proof of a 30% increase in manufacturing capacity, and that requirement was satisfied by the Chartered Engineer's certificate and report showing that new machinery caused the increase. In the absence of any contrary expert opinion or rebuttal material from the Revenue, the technical report could not be discarded on suspicion or by a subjective view of the adjudicator. On that basis, the exemption was available and the consequential demand of duty, interest and penalty could not be sustained. en-us Tue, 18 Jan 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54009 Eligibility for exemption under Notification No. 33/99-C.E. depended on proof of a 30% increase in manufacturing capacity, and that requirement was satisfied by the Chartered Engineer's certificate and report showing that new machinery caused the increase. In the absence of any contrary expert opinion or rebuttal material from the Revenue, the technical report could not be discarded on suspicion or by a subjective view of the adjudicator. On that basis, the exemption was available and the consequential demand of duty, interest and penalty could not be sustained. Case-Laws Central Excise Tue, 18 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54009