https://www.taxtmi.com/caselaws?id=270729 The Tribunal upheld the respondent's entitlement to the benefit of exemption Notification No. 49-50/2003-CE, ruling that substantial expansion in the Paper Board section met the conditions for exemption, despite no expansion in the Spiral Paper Tube section. The Tribunal clarified that an overall increase of 25% in installed capacity sufficed for the exemption. The Revenue's appeal was dismissed as untimely, within the permissible one-year period. The distinction between "factory" and "industrial unit" was recognized, with the Paper Board unit's expansion qualifying for the exemption. The respondent's entitlement to the exemption was affirmed. en-us Wed, 18 Nov 2015 00:00:00 +0530 Fri, 06 May 2016 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270729 The Tribunal upheld the respondent's entitlement to the benefit of exemption Notification No. 49-50/2003-CE, ruling that substantial expansion in the Paper Board section met the conditions for exemption, despite no expansion in the Spiral Paper Tube section. The Tribunal clarified that an overall increase of 25% in installed capacity sufficed for the exemption. The Revenue's appeal was dismissed as untimely, within the permissible one-year period. The distinction between "factory" and "industrial unit" was recognized, with the Paper Board unit's expansion qualifying for the exemption. The respondent's entitlement to the exemption was affirmed. Case-Laws Central Excise Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270729