2008 (3) TMI 85

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....08/08 is filed against the order which is in respect of the demand after denying the benefit of notification.  3. Notification No.50/2003-CE dt.10.6.03 provides exemption of goods in the First Schedule and the Second Schedule to the Central Excise Tariff Act,1985 and other than the goods specified in Annexure-I and cleared from a unit located in the Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area from the whole of the excise duty or additional duty of excise provided that the exemption contained in the notification shall apply subject to the following condition: One of the condition for availing the exemption is that industrial un....

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....machines installed  prior to expansion i.e. Hydraulic press and Elgi make air compressor were not found installed and two other machines namely listed spot welding set and Bench grinder had been kept aside as scrap.  The contention of the revenue is that the Hydraulic press which was earlier installed in the factory was sold on 6.4.06 and contention of the revenue is that the appellant had not undertaken expansion by way of increase in installed capacity but only replaced the old and used machine.  The contention of the revenue is also that the appellants are manufacturing 52 components of tractors whereas as per the appellant, they had increased capacity in respect of one only.  The contention of the revenue is that the....