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2006 (3) TMI 438 - CESTAT, NEW DELHIExtract: .......ess than twenty five percent, on or after the 7th day of January, 2003. rdquo There is no mention about additional machinery. Expansion may be through modification/substitution of machinery. 6. emsp In view of what is stated above, the stay petition is allowed and recovery stayed until disposal of the appeal. (Dictated and pronounced in open Court)
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