https://www.taxtmi.com/caselaws?id=332159 Area based exemption under Notification No. 50/03-CE was available where the assessee achieved the stipulated 25% increase in production capacity through replacement of old plant and machinery. The earlier view in the assessee's favour, upheld by the High Court, treated the mode of expansion as immaterial once the capacity increase condition was satisfied. On that basis, the exemption claim was held to meet the notification's requirement, the departmental challenge failed, and the impugned order was upheld. en-us Tue, 02 Aug 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332159 Area based exemption under Notification No. 50/03-CE was available where the assessee achieved the stipulated 25% increase in production capacity through replacement of old plant and machinery. The earlier view in the assessee's favour, upheld by the High Court, treated the mode of expansion as immaterial once the capacity increase condition was satisfied. On that basis, the exemption claim was held to meet the notification's requirement, the departmental challenge failed, and the impugned order was upheld. Case-Laws Central Excise Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332159