https://www.taxtmi.com/caselaws?id=291728 Exemption under Notification No. 33/99-CE was available where an existing industrial unit had undertaken substantial expansion on or after 24.12.1997 resulting in at least a 25% increase in installed capacity. The record and inspection evidence showed section-wise expansion in the tea factory, including withering, CTC and fermenting capacity, and the notification did not require increase in every section. Benefit could not be denied for want of prior approval of the Chief Inspector of Factories, and the absence of an industrial licence was treated as extraneous. The exemption and refund sanction were upheld in favour of the assessee. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 24 Nov 2020 09:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291728 Exemption under Notification No. 33/99-CE was available where an existing industrial unit had undertaken substantial expansion on or after 24.12.1997 resulting in at least a 25% increase in installed capacity. The record and inspection evidence showed section-wise expansion in the tea factory, including withering, CTC and fermenting capacity, and the notification did not require increase in every section. Benefit could not be denied for want of prior approval of the Chief Inspector of Factories, and the absence of an industrial licence was treated as extraneous. The exemption and refund sanction were upheld in favour of the assessee. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291728