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2008 (5) TMI 91 - CESTAT NEW DELHIArea based exemption – units in Uttarakhand and Himachal Pradesh - Appellants claimed the benefit of notification 50/2003 under condition (ii) on the ground that the appellants had undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after 7-1-2003 – exemption cannot be denied mere for the fact that capacity was increased by modification/upgradation of existing machinery, not by any additional machinery
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