https://www.taxtmi.com/caselaws?id=117771 An exemption notification for substantial expansion was interpreted to require an installed-capacity increase of at least 25%, without adding a separate condition that the increase must come only from proportionate addition of plant and machinery. Expansion achieved through modification or substitution of existing machinery was treated as sufficient where the statutory capacity threshold was met. On the facts, the unit's installed capacity increased by 33%, so the benefit of the notification was available and recovery was stayed. en-us Mon, 13 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 13:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117771 An exemption notification for substantial expansion was interpreted to require an installed-capacity increase of at least 25%, without adding a separate condition that the increase must come only from proportionate addition of plant and machinery. Expansion achieved through modification or substitution of existing machinery was treated as sufficient where the statutory capacity threshold was met. On the facts, the unit's installed capacity increased by 33%, so the benefit of the notification was available and recovery was stayed. Case-Laws Central Excise Mon, 13 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117771