Exemption Criteria: Installed Capacity Must Increase Over 25% for Central Excise Area-Based Benefits, Not Just Machinery.

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Full Text of the Document

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....Area Based Exemption - Substantial expansion of installed capacity - it is nowhere set out that there should be increased in more than 25% in the machinery installed in the factory of the appellant. The CBEC Circular clarified that there should be additional plant and machinery which should result in increase of more than 25% in the installed capacity. - AT....