https://www.taxtmi.com/caselaws?id=355204 The Tribunal upheld the appellate authority's decision regarding the interpretation of an exemption notification for substantial expansion of factory capacity under the Central Excise Tariff Act, 1985. It clarified that the 25% increase in installed capacity requirement pertains to overall expansion, not individual sections of the factory. The judgment emphasized considering the totality of expansion efforts, leading to the dismissal of the Revenue's appeal. 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 The Tribunal upheld the appellate authority's decision regarding the interpretation of an exemption notification for substantial expansion of factory capacity under the Central Excise Tariff Act, 1985. It clarified that the 25% increase in installed capacity requirement pertains to overall expansion, not individual sections of the factory. The judgment emphasized considering the totality of expansion efforts, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355204