https://www.taxtmi.com/circulars?id=7925 The area-based exemption applies only to the specified goods named in the notifications, and the condition of substantial expansion must relate to an increase in installed capacity of those specified goods. Expansion confined to non-specified goods or only to overall plant capacity does not satisfy the notification condition and therefore does not confer exemption benefits. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 22 Jan 2010 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7925 The area-based exemption applies only to the specified goods named in the notifications, and the condition of substantial expansion must relate to an increase in installed capacity of those specified goods. Expansion confined to non-specified goods or only to overall plant capacity does not satisfy the notification condition and therefore does not confer exemption benefits. Circulars Central Excise Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7925