https://www.taxtmi.com/caselaws?id=358981 Notification No. 1/2010-CE allows exemption to an existing industrial unit that makes new investment after the specified date and thereby generates additional regular employment of at least twenty-five per cent over the base level. The notification does not require proof of increased production capacity or machine-wise production enhancement where the employment condition is satisfied. On the stated facts, the record showed compliance with the additional regular employment requirement and possession of the requisite certificate, so the exemption was available despite the Revenue's objection. en-us Wed, 14 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358981 Notification No. 1/2010-CE allows exemption to an existing industrial unit that makes new investment after the specified date and thereby generates additional regular employment of at least twenty-five per cent over the base level. The notification does not require proof of increased production capacity or machine-wise production enhancement where the employment condition is satisfied. On the stated facts, the record showed compliance with the additional regular employment requirement and possession of the requisite certificate, so the exemption was available despite the Revenue's objection. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358981