https://www.taxtmi.com/caselaws?id=289168 Exemption under Notification No. 01/2010-CE was available to industrial units existing before 06.02.2010 that undertook substantial expansion by increasing fixed capital investment in plant and machinery by at least 25% for expansion, modernisation or diversification, and commenced commercial production from the expanded capacity on or after that date. On the facts stated, the unit had made the required investment and began commercial production after 06.02.2010. Applying the plain terms of the notification, the unit satisfied the prescribed conditions and was entitled to the exemption benefit. en-us Fri, 06 Sep 2019 00:00:00 +0530 Fri, 17 Jul 2020 19:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289168 Exemption under Notification No. 01/2010-CE was available to industrial units existing before 06.02.2010 that undertook substantial expansion by increasing fixed capital investment in plant and machinery by at least 25% for expansion, modernisation or diversification, and commenced commercial production from the expanded capacity on or after that date. On the facts stated, the unit had made the required investment and began commercial production after 06.02.2010. Applying the plain terms of the notification, the unit satisfied the prescribed conditions and was entitled to the exemption benefit. Case-Laws Central Excise Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289168