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2018 (4) TMI 1092 - AT - Central ExciseSubstantial expansion - N/N. 1/10 CE dated 06.02.2010 - respondent increased their employment more than 25% - case of Revenue is that there should be an increase of more than 25% in the production capacity of the respondent-assessee - Held that: - the notification stipulates that there should be investment and that the investment should be directly attributable to generation of employment. The said notification does not speak about direct attribution to generation of production or machine-wise production - the ground taken by the Revenue is contrary to spirit of the notification - appeal dismissed - decided against Revenue.
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