https://www.taxtmi.com/caselaws?id=363014 Notification No. 33/99-CE was construed to require only an overall 25% increase in installed capacity for exemption and refund of central excise duty. The Tribunal noted that earlier decisions had already settled that the condition is not section-wise and does not require each wing or unit of the factory to show the same increase individually. Procedural objections based on alleged non-compliance with supporting documents were not accepted as a basis to deny the benefit where the facts were identical to those in prior cases. On that footing, the exemption and refund claim were restored in favour of the assessee. en-us Wed, 13 Jun 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363014 Notification No. 33/99-CE was construed to require only an overall 25% increase in installed capacity for exemption and refund of central excise duty. The Tribunal noted that earlier decisions had already settled that the condition is not section-wise and does not require each wing or unit of the factory to show the same increase individually. Procedural objections based on alleged non-compliance with supporting documents were not accepted as a basis to deny the benefit where the facts were identical to those in prior cases. On that footing, the exemption and refund claim were restored in favour of the assessee. Case-Laws Central Excise Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363014