TaxTMI 
TaxTMI 
1997 (2) TMI 328
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...., for the Appellants. Shri J.P. Khaitan, Advocate, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Since both the above-captioned appeals raise a common issue, a common order is being passed. 2.1 Briefly stated, the facts of the case are as follows :- 2.2 Respondents herein are manufacturers of cement. For the purpose of Central Excise duty, they claimed t....
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....ified by the Director of Industries whereas the Director of Industries has given certificate only in respect of installed capacity. The Additional Director of Industry, State Government, vide his letter No. 471, dated 16-3-1988 had informed the Assistant Collector that in case of small industries, there is no question of certificate of annual licensed capacity. The Additional Director of Industrie....
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....ty as per the documents of the manufacturer. It is on that basis that the State authorities have certified the installed capacity and this is sufficient for the purpose of the notification, as held by the lower appellate authority. Accordingly the benefit of the notifications were extended and the appeals were allowed. 2.5 Hence this appeal by the Revenue. 3.1 Learned SDR appearing....
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....dustries. Consequently, we do not see any substance in the Revenue's appeal in the face of the certificates given by the Additional Director of Industries as also the clarification given by the Development Commissioner of Cement Industries in the Ministry of Industries to the effect that State authorities can merely certify the installed capacity in the case of small scale industries which the res....