https://www.taxtmi.com/caselaws?id=115180 Eligibility for exemption under Notification No. 33/99-C.E. turned on whether the industrial unit had undergone substantial expansion by at least 25% in installed capacity. The report relied on by the adjudicating authority showed substantial expansion of the unit as a whole, and the notification was read as requiring expansion of the industrial unit generally, not of any individual section or particular machinery. The argument that only the capacity of the bottle washer and filler should be considered was rejected. The respondent was therefore held entitled to the notification benefit, and the Revenue's challenge failed. en-us Thu, 20 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 14:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115180 Eligibility for exemption under Notification No. 33/99-C.E. turned on whether the industrial unit had undergone substantial expansion by at least 25% in installed capacity. The report relied on by the adjudicating authority showed substantial expansion of the unit as a whole, and the notification was read as requiring expansion of the industrial unit generally, not of any individual section or particular machinery. The argument that only the capacity of the bottle washer and filler should be considered was rejected. The respondent was therefore held entitled to the notification benefit, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115180