https://www.taxtmi.com/caselaws?id=355204 For exemption under Notification No. 50/2003-CE, substantial expansion is to be assessed by reference to the overall expansion of the manufacturing unit, not by requiring a separate 25% increase in each factory segment. The claimed expansion was supported by additional plant and machinery, production records, machinery details and increased power consumption, and those factual findings were not specifically challenged in the revenue appeal. The operative principle is that the prescribed increase in installed capacity may be satisfied at the unit level through overall expansion, rather than compartment-wise in every section. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355204 For exemption under Notification No. 50/2003-CE, substantial expansion is to be assessed by reference to the overall expansion of the manufacturing unit, not by requiring a separate 25% increase in each factory segment. The claimed expansion was supported by additional plant and machinery, production records, machinery details and increased power consumption, and those factual findings were not specifically challenged in the revenue appeal. The operative principle is that the prescribed increase in installed capacity may be satisfied at the unit level through overall expansion, rather than compartment-wise in every section. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355204