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2014 (10) TMI 672 - CESTAT NEW DELHIDenial of benefit of Notification No. 14/2004, dated 8-1-2004 - Substantial expansion - Import of reverse osmosis machine - Held that:- On going through the said explanation, we find that ‘substantial expansion’ means the expansion which will increase existing installed capacity by not less than 25%. As such, it is clear that the imports would be covered under the project import if the same are required for increasing already existing installed capacity of the plant by 25%. First of all normally, interpretation of the same would lead us to conclude that the expansion means which will increase installed capacity in respect of the appellant manufacturing unit. The appellant in the present case is manufacturing oil and admittedly the RO machine is not increasing the capacity for production of oil. As such, we do not agree with the ld. Advocate’s contention. Secondly the appellants have not produced any evidence on record that installation of RO machine in their unit would result in expansion of oil manufacturing machine to the extent of 25%. As such, we are of the view that RO Machine, cannot be held to be a project in terms of the said regulation. - Decided against assessee.
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