https://www.taxtmi.com/caselaws?id=31324 Substantial expansion under Notification No. 33/99-C.E. was treated as satisfied where the evidence showed an overall installed capacity increase exceeding 40%, even though expansion was not uniform across every department and production had not increased. The Ministry's circular clarified that substantial expansion need not occur in every section of a unit, and the Chartered Engineer's certificate was accepted to compare pre-expansion and post-expansion capacities across departments. The lowest-capacity department was treated as the bottleneck for assessing overall installed capacity. On that basis, the respondent remained entitled to the exemption. en-us Mon, 12 May 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31324 Substantial expansion under Notification No. 33/99-C.E. was treated as satisfied where the evidence showed an overall installed capacity increase exceeding 40%, even though expansion was not uniform across every department and production had not increased. The Ministry's circular clarified that substantial expansion need not occur in every section of a unit, and the Chartered Engineer's certificate was accepted to compare pre-expansion and post-expansion capacities across departments. The lowest-capacity department was treated as the bottleneck for assessing overall installed capacity. On that basis, the respondent remained entitled to the exemption. Case-Laws Central Excise Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31324