https://www.taxtmi.com/caselaws?id=243800 Notification No. 50/2003-CE exemption was available where the unit demonstrated substantial expansion through installation of additional machinery and equipment. The record showed new melting tanks, melting furnaces, settling tanks and a steam boiler, with installed capacity increasing by about 65%. The presence of some existing kettles of the same size did not defeat the claim, because the relevant test was whether installed capacity had in fact been enhanced by fresh investment and machinery, not whether every component of the plant changed. A mere process improvement without new machinery would not satisfy the condition, but that was not the factual position here. en-us Thu, 21 Nov 2013 00:00:00 +0530 Sat, 06 Sep 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243800 Notification No. 50/2003-CE exemption was available where the unit demonstrated substantial expansion through installation of additional machinery and equipment. The record showed new melting tanks, melting furnaces, settling tanks and a steam boiler, with installed capacity increasing by about 65%. The presence of some existing kettles of the same size did not defeat the claim, because the relevant test was whether installed capacity had in fact been enhanced by fresh investment and machinery, not whether every component of the plant changed. A mere process improvement without new machinery would not satisfy the condition, but that was not the factual position here. Case-Laws Central Excise Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243800