https://www.taxtmi.com/circulars?id=579 Substantial expansion for area based exemptions is satisfied only where installation of additional plant and machinery increases installed capacity by the required threshold; the value or age of machinery is immaterial, second hand machinery is permissible, and modernization that does not increase installed capacity by the threshold does not qualify. en-us Wed, 21 Jan 2004 00:00:00 +0530 Wed, 24 Sep 2008 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=579 Substantial expansion for area based exemptions is satisfied only where installation of additional plant and machinery increases installed capacity by the required threshold; the value or age of machinery is immaterial, second hand machinery is permissible, and modernization that does not increase installed capacity by the threshold does not qualify. Circulars Central Excise Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=579