Case Law Details
Samridhi Ply Boards Pvt Ltd Vs C.C.E & S.T. Jammu & Kashmir (CESTAT Chandigarh)
CESTAT Chandigarh held that benefit of notification no. 01/10-CE dated 06.02.2010 cannot be denied as commercial production from expanded capacity commenced on or after 06.02.2010.
Facts- The appellant has a manufacturing unit situated at Village Nipora, Tehsil Kulgam, District Anantnag in the state of Jammu & Kashmir and they carried out substantial expansion of their manufacturing unit and applied for the benefits of exemption as available in Notification No. 01/10- CE dated 06.02.2010 in terms of para 8(b)(i) thereof.
The exemption was allowed by the Assistant Commissioner vide Order-in-Original dated 03.12.2015. Aggrieved by the same, the department filed appeal before the Commissioner (Appeals) contending therein that the appellant was not eligible for the benefit of exemption Notification No. 01/10- CE solely on the ground that as per the conditions of the notification, the investment in plant and machinery ought to have been made after 06.02.2010 whereas in the instant case the appellant had made substantial expansion prior to 06.02.2010 except for generator valued at Rs. 13,24,569/- which is added after 06.02.2010.
Commissioner (Appeals) vide the impugned order had set aside the Order-in-Original by accepting the appeal of the department. Being aggrieved, appellant has filed the present appeal.
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