https://www.taxtmi.com/caselaws?id=109804 Notification No. 32/99-C.E. did not require expansion in every section of a manufacturing unit; an overall increase in installed capacity was sufficient for exemption. Where the assessee showed about 25% overall expansion through additions in the spinning and processing sections, supported by engineering and departmental certifications, the absence of expansion in the weaving section alone did not defeat eligibility. The Revenue's objection based only on one unchanged section was rejected, and the exemption benefit remained available. en-us Wed, 19 Feb 2003 00:00:00 +0530 Thu, 12 Apr 2012 10:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109804 Notification No. 32/99-C.E. did not require expansion in every section of a manufacturing unit; an overall increase in installed capacity was sufficient for exemption. Where the assessee showed about 25% overall expansion through additions in the spinning and processing sections, supported by engineering and departmental certifications, the absence of expansion in the weaving section alone did not defeat eligibility. The Revenue's objection based only on one unchanged section was rejected, and the exemption benefit remained available. Case-Laws Central Excise Wed, 19 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109804