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2010 (4) TMI 641 - HC - Central ExciseArea based exemption - Expansion of existing unit - Notification No. 49/2003 and 50/2003 Dt. 10.06.2003 - Held that: - From the factual position noticed in paragraph 11 of the instant order, it is clear that the appellant had contacted M/s Steamatic Resources on 10.07.2002 for the proposed expansion. Whereupon a contract was executed for the installation and commissioning of the expansion for a total consideration of Rs. 4 lacs, out of which a sum of Rs. 50,000/- was paid by the appellant to M/s Steamatic Resources by way of advance. M/s Steamatic Resources commenced the expansion work in the first week of November, 2002. By 18.12.2002, the components supplied by M/s Thermax Ltd. had been duly installed. Based on the aforesaid facts, it is clear that the appellant had commenced its expansion before the industrial / incentive policy was made public through the Office Memorandum dated 07.01.2003 and the notification dated 08.01.2003. Thus viewed, even the Office Memorandum dated 07.01.2003 and the notification dated 08.01.2003, relied upon by the learned counsel for the appellant, cannot lead to the conclusion, that any impression could have been gathered by the appellant, that "substantial expansion" envisaged by the policy would be relevant to any expansion carried out prior to 07.01.2003. In view of the above, we have no hesitation to conclude, that the appellant cannot claim any benefit under the industrial policy issued by the Government.
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