2019 (8) TMI 1515

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....uly 1999 to the appellants. 2. The appellants are engaged in the manufacture of polyethylene films used for packing of food products. Before the relevant date, i.e. the issue of Notification they had triple layer producing machine. Consequent to the Notification they have added a single layer machine to their production lines. The Revenue authorities have visited the factory and after conducting necessary enquiries have issued a eligibility certificated dated 17 June 2002. On the basis of an investigation conducted by the officers, the department alleges that it was not possible for the appellants to manufacture single layer films by using the machines or machine which was existing in their factory before 24 December 2012. Such an opinion ....

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....art production of a completely new product, the same may not be treated as expansion of the installed capacity. 4. Learned Authorized Representative for the department reiterates the findings of the Order-in-Original and submits that learned Commissioner has rightly upheld that the eligibility certificate issued by the lower authorities was neither a necessary condition nor a requirement for the availment of benefit of Notification. 5. Heard both sides and perused the records of the case. 6. We find that either with the single layer machine or with the multi-layer machine, the product manufactured by the appellants is one and the same inasmuch as both fall under the same Tariff Heading of Central Excise Tariff Act i.e. under 3920.32. It ....