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2018 (7) TMI 322 - AT - Central ExciseRefund of Central Excise Duty - area based exemption to units situated in North-East Area - N/N. 33/99-CE dated-08/07/1999 - rejection of refund on the ground of non-fulfilling of condition of enhanced installed capacity of 25% - Held that:- Identical issue decided in the case of Commr. of Central Excise, Shillong Vs. Hindustan Coca Cola Beverages [2004 (2) TMI 493 - CESTAT, KOLKATA], where it was held that overall increase of 25% in installed capacity is the requirement of N/N. 32/99 and 33/99, and there is no requirement that all the Sections of the manufacturing unit should be individually increased by 25%. The eligibility of exemption Notification stands settled in favour of the appellant - appeal allowed - decided in favor of appellant.
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