1987 (10) TMI 152

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....nt, for the Respondents. [Order per : S.D. Jha, Vice-President (J)].  - Question for decision in this appeal by Revenue is eligibility of the respondents to benefit of concession available to mini cement plant under Notification No. 194/79-C.E., dated 30-5-1979 as amended. 2. We have heard Smt. Chander, J.D.R. for the appellant and Shri K.G. Sooji, Consultant for the respondent and h....

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.... or registered capacity and not on the existence of kilns. About the process of manufacture both the parties explained that the respondent obtained duty paid clinkers from other plants. These clinkers are pulverised by the respondents in their unit. 3. The explanation to the Notification No. 194/79-C.E., dated 30-5-1979 which alone is material for decision of the present appeal is reproduced be....