https://www.taxtmi.com/caselaws?id=344486 Exemption under Notification No. 56/2002-CE was available where the unit demonstrated substantial expansion through an increase in installed capacity of 25% or more. The decisive test was enhanced installed capacity, not the amount invested in plant and machinery. As the assessee had installed additional equipment and its production capacity exceeded the prescribed threshold, and the Revenue produced no corroborative material to rebut that claim, the exemption was sustained. The notification and Board circular were applied consistently to hold that the condition of substantial expansion was satisfied. en-us Thu, 01 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344486 Exemption under Notification No. 56/2002-CE was available where the unit demonstrated substantial expansion through an increase in installed capacity of 25% or more. The decisive test was enhanced installed capacity, not the amount invested in plant and machinery. As the assessee had installed additional equipment and its production capacity exceeded the prescribed threshold, and the Revenue produced no corroborative material to rebut that claim, the exemption was sustained. The notification and Board circular were applied consistently to hold that the condition of substantial expansion was satisfied. Case-Laws Central Excise Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344486