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2017 (8) TMI 1275 - AT - Central ExciseArea Based Exemption - N/N. 32/99-CE dated 08.07.1999 - assessee-Appellants have undertaken 25% expansion which was denied by the adjudicating authority - Held that: - an identical issue has come up before this Tribunal in assessee-Appellants own case Commissioner of Central Excise & Service Tax, Dibrugarh Versus M/s. Greenply Industries Ltd. [2016 (8) TMI 841 - CESTAT KOLKATA], where it was held that in view of the clarification dated 15.10.2009 discussed by the Adjudicating authority it cannot be said that no expansion in the installed capacity could be enhanced by the Respondent. There could be various stages by which installed capacities could be enhanced by the appellant so long as it remains within the licenced capacity decided by State Forest department in the light of Supreme Court s judgement dated 15.01.1998. There is also no requirement under Notification No.32/99-CE dated 08.07.1999 that licensed capacity fixed by State forest department has to be taken into consideration while allowing expansion and that appellant should in one go install all machinery required to cater to the licensed capacity sanctioned - benefit of notification allowed - appeal dismissed - decided against Revenue.
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