https://www.taxtmi.com/caselaws?id=204062 An existing industrial unit could claim excise notification benefits for substantial expansion where installed capacity increased by at least 25% through replacement of old plant and machinery with new machinery. The departmental clarification was read as requiring a genuine increase in capacity, not merely an addition of equipment while retaining the old set intact. Because the replacement resulted in the prescribed capacity increase, the condition of substantial expansion was satisfied and the unit remained entitled to the notification benefit. en-us Tue, 24 May 2011 00:00:00 +0530 Mon, 05 Oct 2015 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204062 An existing industrial unit could claim excise notification benefits for substantial expansion where installed capacity increased by at least 25% through replacement of old plant and machinery with new machinery. The departmental clarification was read as requiring a genuine increase in capacity, not merely an addition of equipment while retaining the old set intact. Because the replacement resulted in the prescribed capacity increase, the condition of substantial expansion was satisfied and the unit remained entitled to the notification benefit. Case-Laws Central Excise Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204062