Notification 01/10-CE Benefits eligible for production from Capacity Expansion After 06.02.2010

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 par...