https://www.taxtmi.com/caselaws?id=288739 The Tribunal allowed the appeal, granting the appellant the benefit of Notification No.01/10 dt.6.2.2010. The appellant's inclusion of the cost of the HSD machine in the total investment exceeded 25%, meeting the expansion requirement. The Tribunal found the reduction in the machine's value unjustified and considered it part of the plant and machinery, leading to the appellant fulfilling the notification's conditions and being granted the exemption benefit. en-us Mon, 20 May 2019 00:00:00 +0530 Fri, 20 Feb 2026 17:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288739 The Tribunal allowed the appeal, granting the appellant the benefit of Notification No.01/10 dt.6.2.2010. The appellant's inclusion of the cost of the HSD machine in the total investment exceeded 25%, meeting the expansion requirement. The Tribunal found the reduction in the machine's value unjustified and considered it part of the plant and machinery, leading to the appellant fulfilling the notification's conditions and being granted the exemption benefit. Case-Laws Central Excise Mon, 20 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288739