https://www.taxtmi.com/highlights?id=34603 Area Based Exemption - Substantial expansion of installed capacity - it is nowhere set out that there should be increased in more than 25% in the machinery installed in the factory of the appellant. The CBEC Circular clarified that there should be additional plant and machinery which should result in increase of more than 25% in the installed capacity. - AT en-us Mon, 01 May 2017 16:24:14 +0530 Mon, 01 May 2017 16:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34603 Area Based Exemption - Substantial expansion of installed capacity - it is nowhere set out that there should be increased in more than 25% in the machinery installed in the factory of the appellant. The CBEC Circular clarified that there should be additional plant and machinery which should result in increase of more than 25% in the installed capacity. - AT Highlights Central Excise Mon, 01 May 2017 16:24:14 +0530 https://www.taxtmi.com/highlights?id=34603