https://www.taxtmi.com/caselaws?id=348852 Area based exemption under Notification No. 49/2003 depended on whether the unit had in fact achieved substantial expansion by increasing installed capacity by more than 25%. The circular dated 21.1.2004 and the notification were read to make the actual increase in capacity the decisive test, not the source of that increase. Replacement material, consumables, renovation, modification, or modernisation of existing machinery did not by itself disentitle the benefit where the prescribed capacity increase was certified and achieved. The exemption was therefore available. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348852 Area based exemption under Notification No. 49/2003 depended on whether the unit had in fact achieved substantial expansion by increasing installed capacity by more than 25%. The circular dated 21.1.2004 and the notification were read to make the actual increase in capacity the decisive test, not the source of that increase. Replacement material, consumables, renovation, modification, or modernisation of existing machinery did not by itself disentitle the benefit where the prescribed capacity increase was certified and achieved. The exemption was therefore available. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348852