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2008 (3) TMI 85 - CESTAT NEW DELHINotification no. 50/03-CE dt.10.6.03 provides area based exemption of goods on condition that installed capacity of unit should be increased by not less than 25% on or after the 7th March-03 - appellant had not produced any evidence to prove increase in installed capacity (expansion of plant) - appellant had increased the capacity only in respect of one part out of 52 parts of components of tractors manufactured by them - benefit of notification denied
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