https://www.taxtmi.com/caselaws?id=201756 The court dismissed the appeal, affirming the Tribunal's decision that the appellant was not eligible for exemption under Notifications Nos. 49/2003-Central Excise and 50/2003-Central Excise. The court held that the appellant's expansion activities, which began before the specified date of 07.01.2003, did not qualify for the exemption. The court emphasized the clear language and intent of the notifications to incentivize new expansions initiated after the specified date, thereby upholding the denial of the exemption. en-us Fri, 09 Apr 2010 00:00:00 +0530 Tue, 16 Jul 2013 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201756 The court dismissed the appeal, affirming the Tribunal's decision that the appellant was not eligible for exemption under Notifications Nos. 49/2003-Central Excise and 50/2003-Central Excise. The court held that the appellant's expansion activities, which began before the specified date of 07.01.2003, did not qualify for the exemption. The court emphasized the clear language and intent of the notifications to incentivize new expansions initiated after the specified date, thereby upholding the denial of the exemption. Case-Laws Central Excise Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201756