https://www.taxtmi.com/caselaws?id=444769 Notification No. 01/2010-CE, serial no. 8(i), was applied to industrial units existing before 06.02.2010 that undertake substantial expansion by increasing fixed capital investment in plant and machinery by at least 25% and start commercial production from the expanded capacity on or after that date. The text states that the provision does not require the investment itself to be made after 06.02.2010, and that such a post-date condition cannot be imported from serial no. 8(ii). A Director, Industries Centre certificate was noted as establishing commencement of production from the expanded capacity on 12.11.2012, and the commentary concludes that the exemption was wrongly denied and should have been allowed. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444769 Notification No. 01/2010-CE, serial no. 8(i), was applied to industrial units existing before 06.02.2010 that undertake substantial expansion by increasing fixed capital investment in plant and machinery by at least 25% and start commercial production from the expanded capacity on or after that date. The text states that the provision does not require the investment itself to be made after 06.02.2010, and that such a post-date condition cannot be imported from serial no. 8(ii). A Director, Industries Centre certificate was noted as establishing commencement of production from the expanded capacity on 12.11.2012, and the commentary concludes that the exemption was wrongly denied and should have been allowed. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444769