https://www.taxtmi.com/caselaws?id=107452 Notification No. 33/99-C.E. allowed exemption to existing manufacturing units in the North-East Region where the units achieved an overall 25% increase in installed capacity. The finding that the respondents' installed capacity had increased by 25% was supported by production figures and other material accepted by the Commissioner, and the Revenue produced no rebuttal. The notification required an overall increase in installed capacity; it did not require each wing or section of the factory to show a separate 25% increase. On that basis, the exemption was available to the respondents and the Revenue's appeals failed. en-us Wed, 15 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107452 Notification No. 33/99-C.E. allowed exemption to existing manufacturing units in the North-East Region where the units achieved an overall 25% increase in installed capacity. The finding that the respondents' installed capacity had increased by 25% was supported by production figures and other material accepted by the Commissioner, and the Revenue produced no rebuttal. The notification required an overall increase in installed capacity; it did not require each wing or section of the factory to show a separate 25% increase. On that basis, the exemption was available to the respondents and the Revenue's appeals failed. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107452