https://www.taxtmi.com/caselaws?id=111432 Exemption under Notification No. 32/99-CE was upheld where the assessee established an overall increase of installed capacity through supporting certificates and manufacturing flow material. The variance between the Chartered Engineer's certificate and the Directorate of Industries certificate was explained by different bottleneck-based measurements in the production process, and the notification did not require every individual section of the unit to increase by the prescribed percentage. The relevant test was whether total installed capacity had increased to the threshold level, which was satisfied, so the exemption benefit was sustained. en-us Tue, 10 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 15:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111432 Exemption under Notification No. 32/99-CE was upheld where the assessee established an overall increase of installed capacity through supporting certificates and manufacturing flow material. The variance between the Chartered Engineer's certificate and the Directorate of Industries certificate was explained by different bottleneck-based measurements in the production process, and the notification did not require every individual section of the unit to increase by the prescribed percentage. The relevant test was whether total installed capacity had increased to the threshold level, which was satisfied, so the exemption benefit was sustained. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111432