https://www.taxtmi.com/caselaws?id=342311 For exemption under Notification No. 50/2003-CE, substantial expansion is satisfied where the unit's overall installed capacity increases by not less than 25% through installation of additional plant and machinery. The relevant test is the capacity of the unit as a whole, not proof of a new machine in every section. On the facts, the installed capacity rose from 1175 MT to 1825 MT, and the industrial assessment supported that increase. Once exemption was available, the consequential demand of duty, interest and penalty had no independent basis and could not survive. en-us Thu, 27 Apr 2017 00:00:00 +0530 Wed, 24 May 2017 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342311 For exemption under Notification No. 50/2003-CE, substantial expansion is satisfied where the unit's overall installed capacity increases by not less than 25% through installation of additional plant and machinery. The relevant test is the capacity of the unit as a whole, not proof of a new machine in every section. On the facts, the installed capacity rose from 1175 MT to 1825 MT, and the industrial assessment supported that increase. Once exemption was available, the consequential demand of duty, interest and penalty had no independent basis and could not survive. Case-Laws Central Excise Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342311