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2013 (5) TMI 826 - HC - Central ExciseWhat is the effect of the clarification dated 21st January, 2004 issued by the Central Board of Excise and Customs? - installation of new plant and machinery - benefit of Notification dated 10th June, 2003, states that an industry, which carries out substantial expansion, is entitled to the benefit of the said Notification - In the clarification, what was substantial expansion, was denoted first. Held that: - A Division Bench of this Court has already pronounced in the case of Commissioner of Customs and Central Excise, Meerut-I v. M/s. Charu Steels Ltd. [2011 (5) TMI 137 - UTTARAKHAND HIGH COURT] that, in the event, in replacement of existing plant and machinery, new plant and machinery have been installed and, by reason thereof, the erstwhile installed capacity is increased by more than 25 per cent thereof, such expansion effort will come within the four corners of the Notification dated 10th June, 2003. Appeal dismissed - decided against appellant.
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