https://www.taxtmi.com/caselaws?id=191903 Substantial expansion for plywood exemption was assessed by reference to the industrial unit as a whole, not by isolating individual machines or sections. The Tribunal noted that although veneer production capacity had not increased, the hot press section, which determined the installed capacity of the plywood unit, had expanded by more than 25%. It relied on technical guidance that hot press capacity is the governing factor and that veneer requirements may be outsourced. On that basis, the unit was treated as having achieved substantial expansion and the exemption under the notifications was available. en-us Wed, 15 Oct 2014 00:00:00 +0530 Tue, 02 May 2017 08:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191903 Substantial expansion for plywood exemption was assessed by reference to the industrial unit as a whole, not by isolating individual machines or sections. The Tribunal noted that although veneer production capacity had not increased, the hot press section, which determined the installed capacity of the plywood unit, had expanded by more than 25%. It relied on technical guidance that hot press capacity is the governing factor and that veneer requirements may be outsourced. On that basis, the unit was treated as having achieved substantial expansion and the exemption under the notifications was available. Case-Laws Central Excise Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191903