https://www.taxtmi.com/caselaws?id=257099 Exemption under Notification No. 50/2003-CE was upheld on the basis of substantial expansion by at least 25% in installed capacity after 07.01.2003. The unit had applied for expansion, installed new machinery, replaced the digester, and was inspected by the Directorate of Industries before and after completion. The official letter recorded capacity increases in both semi craft paper and corrugated boxes, with additional investment, and the Revenue did not dispute that record. The claim that corrugated boxes capacity had not increased was rejected, and it was further clarified that expansion need not occur in every section of the plant or only through fresh machinery in every part of the unit. en-us Fri, 12 Dec 2014 00:00:00 +0530 Thu, 30 Jul 2015 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257099 Exemption under Notification No. 50/2003-CE was upheld on the basis of substantial expansion by at least 25% in installed capacity after 07.01.2003. The unit had applied for expansion, installed new machinery, replaced the digester, and was inspected by the Directorate of Industries before and after completion. The official letter recorded capacity increases in both semi craft paper and corrugated boxes, with additional investment, and the Revenue did not dispute that record. The claim that corrugated boxes capacity had not increased was rejected, and it was further clarified that expansion need not occur in every section of the plant or only through fresh machinery in every part of the unit. Case-Laws Central Excise Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257099