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Central Excise - Notification No. 36/87-C.E., dated 1-3-1987, as amended and Notification No. 124/87-C.E., dated 29-4-1987, as amended - Whether applicable to 'substantial expansion' 'modernisation' units - Clarification regarding

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....and Notification No. 124/87-C.E., dated 29-4-1987, as amended - Whether applicable to 'substantial expansion' 'modernisation' units - Clarification regarding Circular No. 28/89 Dated 17-4-1989 [From F. No. 109/33/88-CX.3(Pt)] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Notification No. 36/87-C.E., dated 1-3-1987, as amen....

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....the said Notification along with the definition of 'substantial expansion' as given in Section 13 of the Industrial Development & Regulation Act, 1951 and observed that the said Notifications provided concessional rates of duty to cement manufactured in a factory set up during the periods as envisaged in the said notifications. The Board accordingly felt that the benefits of the said Notifications....