https://www.taxtmi.com/caselaws?id=33305 For exemption under Notification No. 33/99-C.E., the expansion condition is assessed by comparing the installed capacity of the section with the lowest capacity, and a 25% increase in that benchmark satisfies the requirement. The relevant date for eligibility is the actual date of installation of machinery, not the earlier date of purchase. On that basis, machinery purchased before the notification did not defeat exemption where installation occurred later, and the departmental objection failed on both issues. en-us Tue, 05 Aug 2008 00:00:00 +0530 Sun, 03 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33305 For exemption under Notification No. 33/99-C.E., the expansion condition is assessed by comparing the installed capacity of the section with the lowest capacity, and a 25% increase in that benchmark satisfies the requirement. The relevant date for eligibility is the actual date of installation of machinery, not the earlier date of purchase. On that basis, machinery purchased before the notification did not defeat exemption where installation occurred later, and the departmental objection failed on both issues. Case-Laws Central Excise Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33305