https://www.taxtmi.com/caselaws?id=331457 Notification No. 32/99-CE was applied by reference to installed and licensed capacity, supported by a Chartered Engineer's certificate, the National Institute of Technology report, and the State Forest authorities' clarification that enhancement within licensed capacity did not need separate permission. The Tribunal found that the notification did not require one-time installation of all machinery up to full licensed capacity, nor an increase in every production segment, and accepted substantial expansion on the facts verified. It also held that the earlier departmental order granting the benefit had not been reviewed and had therefore attained finality, so the Revenue's challenge, including the limitation objection, was not accepted. The exemption was upheld. en-us Fri, 12 Aug 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331457 Notification No. 32/99-CE was applied by reference to installed and licensed capacity, supported by a Chartered Engineer's certificate, the National Institute of Technology report, and the State Forest authorities' clarification that enhancement within licensed capacity did not need separate permission. The Tribunal found that the notification did not require one-time installation of all machinery up to full licensed capacity, nor an increase in every production segment, and accepted substantial expansion on the facts verified. It also held that the earlier departmental order granting the benefit had not been reviewed and had therefore attained finality, so the Revenue's challenge, including the limitation objection, was not accepted. The exemption was upheld. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331457