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2011 (5) TMI 137 - HC - Central ExciseBenefit of notification dated 10.6.2003 - The additional plant and machinery, referred to in notification dated 10.6.2003, was not confined only to more machinery to be added than what is in existence - It meant new plant and machinery to be installed for the purpose of increasing the capacity - If those new plants and machineries are in replacement of whole of the old plant and machinery, but the object of increasing 25 percent capacity is achieved, then in terms of the said circular itself, the industry achieving the same would come within the four corners of Notification dated 10.6.2003 - find no merit in the appeal and the same is dismissed against of assessee.
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