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2010 (7) TMI 341 - AT - Central ExciseArea based exemption - respondents are eligible for the benefit of Notification No. 39/2001-C.E - denial of 50% refund on the production of detergent bars - Commissioner (Appeals) stated that the installation of the equipment has not led to any enhancement of the production capacity - equipments were only to improve efficiency, to ease the problem of storage and handling of raw materials - Revenue could not produce any document or any evidence which shows enhancement of production capacity – No infirmity with the learned Commissioner (Appeals) order - appeal of the Revenue dismissed
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