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2014 (2) TMI 397 - AT - Central ExciseArea based Exemption - Notification No.50/2003-CE dt. 10.06.2003 w.e.f. 09.01.2007 - Held that:- there is nothing in the Notification No. 50/2003-CE to suggest that there should be an increase in each and every unit of the plant to qualify for exemption by the way of 25% enhancement of capacity of production and that when as per the opinion obtained by Revenue from Chartered Engineer, annual capacity of production has been enhanced by more than 25%, the benefit of exemption cannot be denied. Un-disputedly the respondent have installed additional equipment and machinery by making additional investment, as a result at which the capacity of production has increased about 65%, it would not be correct to deny the exemption on the ground that enhancement capacity of production is merely by processed improvement - Following decision in case of Uttaranchal Iron & Ispat Ltd.(2008 (5) TMI 91 - CESTAT NEW DELHI) and Hetikuli Tea Estate (2008 (5) TMI 177 - CESTAT KOLKATA) - Decided against Revenue.
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