https://www.taxtmi.com/caselaws?id=447315 Eligibility for exemption under Notification No. 1/2010-CE turns on the plain language of the notification, not on any assumed contrary intention. The condition in para 8(b)(i) was interpreted to cover both expansion of capacity of the existing product and diversification from the existing product. On the recorded facts, the unit installed new plant and machinery, increased manufacturing capacity, and shifted from manufacturing one product to another, bringing it within the notification. As there was no restriction limiting expansion only to the installed capacity of the same product, the exemption could not be denied once the assessee satisfied the notification's terms. en-us Thu, 21 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447315 Eligibility for exemption under Notification No. 1/2010-CE turns on the plain language of the notification, not on any assumed contrary intention. The condition in para 8(b)(i) was interpreted to cover both expansion of capacity of the existing product and diversification from the existing product. On the recorded facts, the unit installed new plant and machinery, increased manufacturing capacity, and shifted from manufacturing one product to another, bringing it within the notification. As there was no restriction limiting expansion only to the installed capacity of the same product, the exemption could not be denied once the assessee satisfied the notification's terms. Case-Laws Central Excise Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447315