https://www.taxtmi.com/caselaws?id=369578 Interpretation of Notification No. 50/03-CE required the appellant to show substantial expansion by increasing installed capacity by not less than 25%. The record, including the jurisdictional Range Superintendent's recommendation and the District Industries Centre report, showed an increase of 31% in installed capacity. As the notification's condition was therefore satisfied, exemption could not be denied and the appellant was entitled to the benefit under the notification. en-us Wed, 24 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369578 Interpretation of Notification No. 50/03-CE required the appellant to show substantial expansion by increasing installed capacity by not less than 25%. The record, including the jurisdictional Range Superintendent's recommendation and the District Industries Centre report, showed an increase of 31% in installed capacity. As the notification's condition was therefore satisfied, exemption could not be denied and the appellant was entitled to the benefit under the notification. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369578