https://www.taxtmi.com/caselaws?id=107103 An exemption notification granting relief to an existing manufacturing unit in the North-East Region was interpreted as requiring an overall 25% increase in installed capacity, not a section-wise increase across every part of the plant. The absence of expansion in one section, including the drying section, did not defeat the exemption where the evidence showed the required overall enhancement in capacity. The practical effect is that compliance with the specified percentage increase is assessed at the level of the unit as a whole, rather than by separate capacity increases in each component of the manufacturing process. en-us Thu, 31 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107103 An exemption notification granting relief to an existing manufacturing unit in the North-East Region was interpreted as requiring an overall 25% increase in installed capacity, not a section-wise increase across every part of the plant. The absence of expansion in one section, including the drying section, did not defeat the exemption where the evidence showed the required overall enhancement in capacity. The practical effect is that compliance with the specified percentage increase is assessed at the level of the unit as a whole, rather than by separate capacity increases in each component of the manufacturing process. Case-Laws Central Excise Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107103